T.C. Memo. 1998-279
UNITED STATES TAX COURT
WILLIAM NORWALK, TRANSFEREE, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20685-96, 20686-96, Filed July 30, 1998.
20767-96, 20772-96,
20773-96.
Harry J. Kaplan and John F. Hopkins, for petitioners.
LaVonne D. Lawson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: These consolidated cases involve transferee
liability, deficiencies, penalties, and an addition to tax
determined by respondent as follows:
1The following cases are consolidated: Robert DeMarta,
Transferee, docket No. 20686-96; DeMarta & Norwalk, CPA's, Inc.,
docket No. 20767-96; William R. Norwalk, docket No. 20772-96; and
Robert and Patricia DeMarta, docket No. 20773-96.
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