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BUFFALO TOOL AND DIE MANUFACTURING CO., INC. v. COMMISSIONER

Docket No. 6553-77.

42 T.C.M. 841 (1981)

T.C. Memo. 1981-457

Buffalo Tool and Die Manufacturing Co., Inc., Transferor, Peter Hosta, Jr. and Eleanor Hosta, Transferees v. Commissioner.

United States Tax Court.

Filed August 25, 1981.

Attorney(s) appearing for the Case

Paul R. Comeau and Victor T. Fuzak, 1800 One M & T Plaza, Buffalo, N.Y., for the petitioners. Louis J. Zeller, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

On May 27, 1980, we filed our original opinion (74 T.C. 441) in this case in which we disposed of certain severed issues. The sole issue left for decision is the value of 161 machines and a group of 1,101 fully depreciated items sold by Buffalo Tool on March 21, 1973.

Findings of Fact

The findings of fact set forth...

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