T.C. Memo. 2001-265
UNITED STATES TAX COURT
EDDIE CORDES, INC., TRANSFEREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18131-98. Filed October 4, 2001.
O. Christopher Meyers, for petitioner.
Gary L. Bloom, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: In his notice of liability to Eddie Cordes,
Inc., respondent determined that petitioner Eddie Cordes, Inc.,
is liable as a transferee for Cordes Finance Corp.’s 1990 Federal
income tax deficiency of $1,320,434,1 penalties of $259,058 and
1Monetary amounts are rounded to the nearest dollar.
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