MITCHELL v. COMMISSIONER

Docket No. 4817-71.

33 T.C.M. 473 (1974)

T.C. Memo. 1974-94

J.H. Mitchell, Jr. v. Commissioner.

United States Tax Court.

Filed April 18, 1974.


Attorney(s) appearing for the Case

J.H. Mitchell, Jr., pro se. Alan R. Herson, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent has determined a liability against the petitioner as transferee of the assets of National Technology, Inc., in the amount of $24,000 plus interest as provided by law on account of an income tax deficiency of the transferor for the taxable year ended November 30, 1966. The liability of the transferor, determined by respondent to be $87,731.30, is not in dispute. The sole question is whether...

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