JOANNES v. COMMISSIONER

Docket No. 660-64.

26 T.C.M. 622 (1967)

T.C. Memo. 1967-138

Berenice Joannes, Transferee v. Commissioner.

United States Tax Court.

Filed June 26, 1967


Attorney(s) appearing for the Case

Robert E. Nelson, Columbus Bldg., Green Bay, Wis., for the petitioner. Denis J. Conlon, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The respondent determined that petitioner, Berenice Joannes, as transferee of certain assets of H. Roy Joannes, is liable for deficiencies in income tax and additions to tax as follows:

----------------------------------------------------------------------------------------
                                           Additions to Tax — I. R. C. 1939
  Year            Deficiency     ...

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