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NADER v. COMMISSIONER

Docket No. 71470.

21 T.C.M. 867 (1962)

T.C. Memo. 1962-156

Bechara Nader, Transferee v. Commissioner.

United States Tax Court.

Filed June 26, 1962.

Attorney(s) appearing for the Case

Lucien L. Dunbar, Esq., and Thomas C. Collier, Esq., for the petitioner. George H. Becker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined in 1957 that petitioner was liable as a transferee of the assets of George J. Deeb, Sr., and his wife Charline Deeb, for unpaid deficiencies in the Deebs' income taxes, for the following years and in the following amounts (together with interest thereon according to law):

  Year                         Amount

  1948 ...................    $4,036.44
  1949 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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