T.C. Memo. 1998-426
UNITED STATES TAX COURT
THOMAS H. SCOTT AND LYNN D. SCOTT, TRANSFEREES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5245-95. Filed November 30, 1998.
Thomas G. Hodel, for petitioners.
William R. Davis, Jr. and Jerry L. Leonard, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: In separate notices of transferee liability
(notices), respondent determined that petitioner Thomas H. Scott
(Mr. Scott) and petitioner Lynn D. Scott (Ms. Scott) are liable
as transferees of Mountain States Stock Transfer Agents, Inc.
(MSSTA) (1) in amounts not exceeding $104,580 and $95,072, re-
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