SMITH v. COMMISSIONER

Docket No. 45854.

15 T.C.M. 1115 (1956)

T.C. Memo. 1956-213

Jonnie Lou Smith, Trustee for Vickie Ann and Bobby Jean Smith, Transferees v. Commissioner.

United States Tax Court.

Filed September 19, 1956.


Attorney(s) appearing for the Case

James W. Arnold, Esq., Box 508, Athens, Ga., for the petitioner. George W. Calvert, Esq., for the respondent.


Supplemental Memorandum Findings of Fact and Opinion

On June 30, 1955, Memorandum Findings of Fact and Opinion was filed in this proceeding. In this Memorandum Findings of Fact and Opinion it was held that petitioner was liable as transferee of the assets of V. Hugo Smith to the extent of $5,500, together with interest thereon as provided by law. Decision to that effect has been entered under Rule 50, November 28, 1955.

On October 3, 1955, by leave of the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases