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GREEN v. COMMISSIONER

Docket No. 2723-63.

23 T.C.M. 2014 (1964)

T.C. Memo. 1964-327

Jennie Green, Transferee v. Commissioner.

United States Tax Court.

Filed December 22, 1964.

Attorney(s) appearing for the Case

Charles C. Cohen, 1 Wall St., New York, N.Y. for the petitioner. Warren A. Shine, for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The Commissioner determined that the petitioner is liable as a transferee of assets of a corporation named 84 Woodbine Street Realty Corp., for a deficiency in the income tax of said corporation for its taxable year January 1, 1958, to August 21, 1958, in the amount of $23,481.43, plus interest as provided by law.

The sole issue is whether the petitioner is so liable.

Findings of Fact...

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