Self Heating and Cooling, Inc., Transferee - Page 1

                                 T.C. Memo. 2004-85                                   


                               UNITED STATES TAX COURT                                


              SELF HEATING AND COOLING, INC., TRANSFEREE, Petitioner v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3267-02.             Filed March 24, 2004.                  


               Barry A. Furman, for petitioner.                                       
               Gerald A. Thorpe, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  In a notice of transferee liability dated                
          September 28, 2001, respondent determined that petitioner was               
          liable as a transferee for the 1996 income tax liability of Self            
          Oil Heat, Inc., in the amount of $119,689.71, plus interest                 
          provided by law.  The only issue presented by the parties is                







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