PHILLIPS, C. J.
The tax court held that petitioner Charlie Delia, as transferee is liable for a deficiency in income taxes assessed against Lath Rite Builders, Inc., for the taxable years 1954 and 1955, and Delia has filed a petition to review.
Two issues are presented: (1) Is the corporation liable for the tax and (2) if so, is Delia liable as transferee?
The memorandum opinion of the tax court, reported T.C. Memo. 1964-329, sets forth the facts of...
Let's get started
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.
