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MORLEY v. COMMISSIONER

Docket Nos. 91864, 91867.

22 T.C.M. 1726 (1963)

T.C. Memo. 1963-330

Michael Morley, Transferee v. Commissioner. Denise Ann Morley, Transferee v. Commissioner.

United States Tax Court.

Filed December 19, 1963.

Attorney(s) appearing for the Case

Gerald C. Risner, for the petitioners. Arthur N. Nasser, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined that Denise Ann Morley was liable as transferee to the extent of $25,000 plus interest for deficiencies assessed against Katherine L. Montgomery for income tax in the amount of $41,961.96 and additions to tax under section 293(b), Internal Revenue Code of 1939, in the amount of $20,980.98, and that Michael Morley was liable as...

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