1. Home
  2. Browse Decisions
  3. T.C.
  4. 64 T.C.
  5. 64 T.C. 137 (1975)
 

CCA, INC. v. COMMISSIONER

Docket Nos. 6524-71, 3628-72.

64 T.C. 137 (1975)

CCA, INC. (FORMERLY CONTROLS COMPANY OF AMERICA, TRANSFEROR, AN ILLINOIS CORPORATION), CONTROLS COMPANY OF AMERICA (FORMERLY CATHERINE CORPORATION, TRANSFEREE, A DELAWARE CORPORATION), PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT THE SINGER COMPANY, AS SUCCESSOR BY MERGER TO GENERAL PRECISION EQUIPMENT CORPORATION AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 6, 1975.

Attorney(s) appearing for the Case

Michael Waris, Jr., Donald Baker, and David W. Welles, for the petitioners.

Seymour I. Sherman, for the respondent.

WILES, Judge:

Respondent determined that petitioner Controls Co. of America1 (hereinafter referred to as new CCA) is liable as the transferee of the assets of CCA, Inc., for the years and in the amounts as follows:

       Year                                      Deficiency

      12/31/64 -----------------------------     $312,459.09
      12/31/65 -----------------------------      320,728.34

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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