D'AGOSTINO v. COMMISSIONER

Docket No. 3904-70.

32 T.C.M. 937 (1973)

T.C. Memo. 1973-202

James S. D'Agostino, Transferee v. Commissioner.

United States Tax Court.

Filed September 11, 1973.


Attorney(s) appearing for the Case

Anthony J. Nolan, 111 N. Charles St., Baltimore, Md., for the petitioner. Shepherd S. Neville, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined a deficiency against petitioner as a transferee of the assets of Rolling Inn, Inc., to the extent of $9,291.89, for the deficiency in income tax of the corporation as follows:

                                   Addition
                                    to tax
    Year            Deficiency   (Sec. 6651(a))

December 1, 1956    $12,339.92     $3,084.98
     to...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases