Jimmy D. Morris, Transferee - Page 1















                                       T.C. Memo. 2000-381                                             


                                     UNITED STATES TAX COURT                                           


                          JIMMY D. MORRIS, TRANSFEREE, Petitioner v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 4897-98.                 Filed December 18, 2000.                         

                  Graydon W. Florence, Jr., for petitioner.                                            
                  Mark S. Mesler and Pamela L. Mable, for respondent.                                  


                                        MEMORANDUM OPINION                                             

                  THORNTON, Judge:  Respondent has determined that petitioner                          
            has liability as a transferee of Association Cable TV, Inc.                                
            (ACT), of $199,400, plus interest as provided by law.1                                     
            Respondent determined that for taxable year 1988, ACT has unpaid                           


                  1 The notice of transferee liability, issued to petitioner                           
            on Dec. 9, 1997, determined a liability of $113,767.  In an                                
            amended answer, respondent increased the amount of transferee                              
            liability asserted against petitioner to $199,400.                                         




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