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WHITE FARM EQUIPMENT CO. v. COMMISSIONER

Docket Nos. 4792-69, 5842-70, 1367-71.

61 T.C. 189 (1973)

WHITE FARM EQUIPMENT COMPANY, A DELAWARE CORPORATION (SUCCESSOR TO OLIVER CORPORATION, A DELAWARE CORPORATION), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMERADA HESS CORPORATION, SUCCESSOR BY MERGER OF HESS OIL AND CHEMICAL CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 14, 1973.

Attorney(s) appearing for the Case

Andre M. Saltoun, Dennis I. Meyer, and Neal J. Block, for the petitioner in docket No. 4792-69.

Norman Sinrich, Burton G. Lipsky, and Harvey Blitz, for the petitioner in docket Nos. 5842-70 and 1367-71.

Charles B. Wolfe, Jr., for the respondent.

FORRESTER, Judge:

Respondent has determined the following income tax deficiencies:

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                      Petitioner                         Docket No.    Taxable year   Amount
-------------------------------------------------------------------------------------------------
White Farm Equipment Co ------------------------------      4792-69    | 11...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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