Anna Lee Locke - Page 1

                                 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.                                      





Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011