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PROFIT MATE, INC. v. COMMISSIONER

Docket Nos. 1740-72, 1767-72, 1829-72, 509-73, 692-73.

36 T.C.M. 568 (1977)

T.C. Memo. 1977-134

Profit Mate, Inc. (Formerly American Institute of Marketing Systems, Inc.), Transferor, International Industries, Inc., Transferee, et al. v. Commissioner.

United States Tax Court.

Filed May 5, 1977.

Attorney(s) appearing for the Case

Michael N. Newmark, Lawrence H. Weltman, for the petitioner in Docket No. 1740-72. Bernard Steinger, for the petitioners in Docket Nos. 509-73 and 692-73. Denis J. Conlon, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined that petitioners, as transferees of the assets of Profit Mate, Inc., are liable for the following deficiencies in the corporate income tax of Profit Mate, Inc., plus interest:

  Taxable Year Ending             Deficiency

  September 30, 1963 ........... $  3,187.44
  September 30, 1966 ...........   41,772.27
  September 30, 1967 ...........  156,911.72
  August...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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