United States Tax Court January 24, 1983, Docket No. 12431-78 (Chaney & Hope, Inc. v. Commissioner)

Scott, Judge:

Respondent determined liabilities of petitioner Chaney & Hope, Inc., as transferee based upon deficiencies in income tax of its transferor, Alps Corp., for its fiscal years ended September 30,1973, September 30,1974, and the period October 1, 1974, through July 31, 1975, in the respective amounts of $4,919.20, $5,138.38, and $6,876.93.

The issue for decision is whether Alps Corp.