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RUPRECHT v. COMMISSIONER

Docket Nos. 77475, 78230.

20 T.C.M. 618 (1961)

T.C. Memo. 1961-125

Otto F. Ruprecht, Transferee v. Commissioner. Albert C. McIlravy, Transferee v. Commissioner.

United States Tax Court.

Filed May 4, 1961.

Attorney(s) appearing for the Case

Barrett F. Kalb, Esq., 11 Commerce St., Newark, N. J., for the petitioners. Chapman H. Belew, Jr., Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The respondent determined deficiencies in corporation income tax against M & R Holding Company in the amounts of $274.57 for the calendar year 1954 and $734.35 for the period January 1 through October 31, 1956, and has determined that each of these petitioners is liable as a transferee of assets of M & R Holding Company for deficiencies in the amount of $1,008.92...

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