T.C. Memo. 1996-541
UNITED STATES TAX COURT
ANNA LEE LOCKE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19310-94. Filed December 16, 1996.
Anna Lee Locke, pro se.
Jack Klinghoffer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge: Respondent determined that petitioner
was liable as a transferee of Alexander Locke, Jr., for an income
tax liability of $18,247 for 1982. Unless otherwise indicated,
all section references are to the Internal Revenue Code in effect
for the year in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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