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NORWALK v. COMMISSIONER

Docket Nos. 20685-96, 20686-96, 20767-96, 20772-96, 20773-96.

76 T.C.M. 208 (1998)

T.C. Memo. 1998-279

William Norwalk, Transferee, et al. v. Commissioner.

United States Tax Court.

Filed July 30, 1998.

Attorney(s) appearing for the Case

Harry J. Kaplan and John F. Hopkins, for the petitioners. LaVonne D. Lawson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

These consolidated cases involve transferee liability, deficiencies, penalties, and an addition to tax determined by respondent as follows:

                    William Norwalk, Transferee Docket No. 20685-96
               ---------------------------------------------------------

               Year                                 Transferee Liability

          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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