39 T.C. 999 (1963), 79044, Burbank Liquidating Corp. v. C. I. R.

Citation: 39 T.C. 999

Opinion Judge: FAY, Judge:

Party Name: BURBANK LIQUIDATING CORPORATION (FORMERLY BURBANK SAVINGS & LOAN ASSOCIATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. UNITED ASSOCIATES, INC. (FORMERLY UNITED SAVINGS & LOAN ASSOCIATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ernest R. Mortenson, Esq., for the petitioners. Marion Malone, Esq., for the respondent.

Case Date: March 25, 1963

Court: U.S. Tax Court