T.C. Memo. 2002-314
UNITED STATES TAX COURT
WILLIAM T. BUTLER, TRANSFEREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JOSEPH P. MCGRAW, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2265-00, 2385-00. Filed December 27, 2002.
Gregory J. Klint and Douglas R. Boettge, for petitioner
William T. Butler.
Nicky R. Hay, for petitioner Joseph P. McGraw.
John C. Schmittdiel and Melissa J. Hedtke, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notices of liability dated November 30,
1999, respondent determined deficiencies, additions to tax, and
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Last modified: May 25, 2011