T.C. Memo. 2001-32 UNITED STATES TAX COURT EDWARD FRIDOVICH, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4585-98. Filed February 12, 2001. Steven C. Greene, for petitioner. Judith C. Winkler, for respondent. MEMORANDUM OPINION JACOBS, Judge: This case was submitted to the Court fully stipulated under Rule 122. Rule references are to the Tax Court Rules of Practice and Procedure. Section references are to the Internal Revenue Code. On December 22, 1997, respondent issued to Edward Fridovich a notice of transferee liability with respect to assets petitionerPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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