STERN v. COMMISSIONER

Docket No. 51271.

15 T.C.M. 114 (1956)

T.C. Memo. 1956-23

Jean F. Stern, Transferee v. Commissioner.

United States Tax Court.

Filed January 26, 1956.


Attorney(s) appearing for the Case

William H. Beck, Esq., Security Trust Building, Lexington, Ky., and Walter E. Barton, Esq., for the petitioner. Lyman G. Friedman, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined that the petitioner was liable as a transferee for deficiencies and additions thereto for the years 1944, 1945, 1946 and 1947 due on income of Milton J. Stern. The only issue for decision is whether the petitioner is liable as a transferee. All of the facts in the record have been stipulated and, as stipulated, are adopted as the findings of fact.

[Findings of Fact]

The...

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