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TRANSPORT MANUFACTURING & EQUIPMENT COMPANY v. COMMISSIONER

Docket No. 74953.

30 T.C.M. 755 (1971)

T.C. Memo. 1971-178

Transport Manufacturing & Equipment Company (an Illinois Corp.) v. Commissioner.

United States Tax Court.

Filed July 26, 1971.

Attorney(s) appearing for the Case

Guy A. Magruder, Jr., 15 W. 10th St., Kansas City, Mo., for the petitioner. Daniel J. Boyer and Donald W. Geerhart, for the respondent.

Memorandum Sur Order

FORRESTER, Judge:

On July 14, 1964, this Court filed a Memorandum Opinion with respect to nine docket numbers including docket Nos. 74952 and 74953. Riss & Co., Inc. [Dec. 27,645], T.C. Memo. 1964-190. Docket No. 74952 involved the liability of Transport Manufacturing & Equipment Company (a Delaware Corporation and hereinafter referred to as Delaware) as transferee of the assets of...

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