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GARTH v. COMMISSIONER

Docket Nos. 3724-68, 3725-68.

56 T.C. 610 (1971)

W. P. GARTH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARA LOUISE GARTH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 23, 1971.

Attorney(s) appearing for the Case

J. Kearney Dossett and Charles L. Brocato, for the petitioners.

Robert D. Hoffman, for the respondent.

DRENNEN, Judge:

Respondent asserted transferee liability against petitioners as transferees of the assets of Garth's Poultry & Egg Service, Inc. (hereinafter referred to as Garth's), for a deficiency of $155,707.78 in income tax and an addition to tax of $38,927.20 under section 6651(a), I.R.C. 1954,1 for Garth's taxable period ended May 31, 1962.

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