1. Home
  2. Browse Decisions
  3. T.C.
  4. 63 T.C.
  5. 63 T.C. 1 (1974)
 

BROOKS v. COMMISSIONER

Docket Nos. 1705-73, 1706-73.

63 T.C. 1 (1974)

HAROLD F. BROOKS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HANNA A. BROOKS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 1, 1974.

Attorney(s) appearing for the Case

David G. Stearns, for the petitioners.

John E. White, for the respondent.

FEATHERSTON, Judge:

Respondent determined that each of the petitioners in these consolidated cases is liable as a transferee of A.C. Neely, Inc., for a deficiency in the amount of $10,618.09, plus interest, for the taxable year ended June 30, 1969. Petitioners have conceded that they are liable for the deficiency, if due, but they challenge the correctness of respondent's determination. The issue is whether respondent erred in his determination

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