ARGUS, INC. v. COMMISSIONER

Docket No. 4713-63.

45 T.C. 63 (1965)

ARGUS, INCORPORATED, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 14, 1965.


Attorney(s) appearing for the Case

Charles Melvoin and Lawrence Kasakoff, for the petitioner.

Joseph T. de Nicola, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined that petitioner was liable as transferee for a deficiency plus interest as provided by law in the income tax of Mansfield Industries, Inc. (Illinois) (hereinafter referred to as Mansfield-Illinois), for its taxable year July 1, 1960, to September 1, 1960, the amount of the deficiency so determined being $15,719.38. Petitioner concedes it is liable for any deficiency...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases