(Download) "Messer v. Commissioner of Internal Revenue" by United States Court of Appeals for the Third Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Messer v. Commissioner of Internal Revenue
- Author : United States Court of Appeals for the Third Circuit
- Release Date : January 10, 1971
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
This is a joint appeal by two individuals and an estate, as transferees of the assets of Tel-O-Tube Corporation of America (Tel-O-Tube), the transferor, from decisions of the Tax Court entered October 10, 1969. The court below found that Tel-O-Tube owed federal income tax in the amount of $39,158.43 for its taxable year ending September 30, 1961 and asserted income tax liabilities against each of the appellants, as transferees of the assets of the dissolved corporation, in the same amount. The Findings of Fact and Opinion of the Tax Court are reported at 52 T.C. 440 (1969). Jurisdiction in this Court is conferred by 26 U.S.C. § 7482.