Warner Collieries Co. v. Commissioner

THE WARNER COLLIERIES COMPANY OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Warner Collieries Co. v. Commissioner

Docket No. 34679.

United States Board of Tax Appeals

26 B.T.A. 1047; 1932 BTA LEXIS 1196;

September 29, 1932, Promulgated

Held, on the record petitioner is not proven to be liable as a transferee.

H. A. Mihills, C.P.A., for the petitioner.

J. R. Johnston, Esq., for the respondent.

VAN FOSSAN

This proceeding was brought to redetermine the liability of the petitioner as transferee for a deficiency in income and profits taxes asserted against The Crawford Hill Coal…