PASTENE v. COMMISSIONER

Docket Nos. 4024-66, 4025-66.

52 T.C. 647 (1969)

RICHARD W. PASTENE, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EUGENE STEFANAZZI, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 22, 1969.


Attorney(s) appearing for the Case

James A. Cuddihy and Herbert J. Korbel, for the petitioners.

John K. Antholis and William T. Hayes, for the respondent.


MULRONEY, Judge:

Respondent asserted transferee liability in these consolidated cases against the petitioners, as transferees of Norwich Fur Farm, Inc., for an income tax deficiency determined to be due from it for the taxable year ended February 28, 1965, as follows:

                                                      Docket
           Petitioner                                   No.      Deficiency

Richard W....

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