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GEORGIA-PACIFIC CORP. v. COMMISSIONER

Docket No. 9074-72.

63 T.C. 790 (1975)

GEORGIA-PACIFIC CORPORATION, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1975.

Attorney(s) appearing for the Case

Maurice O. Georges, for the petitioner.

Gary DeFrang, for the respondent.

HALL, Judge:

Respondent determined that petitioner is liable as a transferee for a deficiency of $74,097 determined against the Multi-Colortype Co. for its taxable year 1968.

The issues to be decided are:

(1) Whether all or any of the Multi-Colortype Co.'s advances in July 1964 and September 1967 to its wholly owned subsidiary represent capital contributions rather than loans; and

(2) Whether...

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