T.C. Memo. 1997-394
UNITED STATES TAX COURT
JAMES E. GRIFFIN AND KATRINA F. GRIFFIN, TRANSFEREES,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18009-94. Filed August 26, 1997.
Thomas J. Brown and Hubert R. Brown, for petitioners.
Michael A. Pesavento, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent asserts that petitioners, as
transferees of assets of Rodger L. Fisher, are liable for unpaid
Federal income taxes of Mr. Fisher for the taxable years 1991 and
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