Barron-Anderson Co. v. Commissioner

opinion.

Trammell:

This is a proceeding for the redetermination of a liability as transferee asserted against the petitioner under section 280 of the Revenue Act of 1926 in the amount of $7,427.36, the liability asserted by the respondent being as transferee of a transferee of the assets of the dissolved corporation for the fiscal year ended November 30, 1920.

The Barron-Anderson Co., the petitioner, is a Massachusetts corporation incorporated on January 23, 1924. It is the transferee of the assets of another corporation of the same name which was incorporated under the laws of the State of…