T.C. Memo. 2000-381
UNITED STATES TAX COURT
JIMMY D. MORRIS, TRANSFEREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4897-98. Filed December 18, 2000.
Graydon W. Florence, Jr., for petitioner.
Mark S. Mesler and Pamela L. Mable, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: Respondent has determined that petitioner
has liability as a transferee of Association Cable TV, Inc.
(ACT), of $199,400, plus interest as provided by law.1
Respondent determined that for taxable year 1988, ACT has unpaid
1 The notice of transferee liability, issued to petitioner
on Dec. 9, 1997, determined a liability of $113,767. In an
amended answer, respondent increased the amount of transferee
liability asserted against petitioner to $199,400.
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