JOHNSTON v. COMMISSIONER

Docket No. 37572.

12 T.C.M. 938 (1953)

A. A. Johnston v. Commissioner.

United States Tax Court.

Entered August 18, 1953.


Attorney(s) appearing for the Case

John D. Picco, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The above cause came on for hearing at Portland, Oregon, on July 8, 1953, pursuant to proper notices sent to the parties in interest. The respondent appeared by counsel and there was no appearance for or on behalf of the petitioner. Evidence was offered by respondent in support of his burden of establishing petitioner's liability as a transferee. From the record as made the following facts are found:

Findings of Fact...

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