MILLER v. COMMISSIONER

Docket Nos. 6628-72, 6629-72, 761-73.

34 T.C.M. 1541 (1975)

T.C. Memo. 1975-356

Bernard Miller, et al. v. Commissioner.

United States Tax Court.

Filed December 18, 1975.


Attorney(s) appearing for the Case

Justin L. Goldner and Charles B. Baumer, for the petitioners. Alan R. Herson, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in Duro Engineering and Mfg. Co.'s Federal corporation income tax for the taxable years ended October 31, 1967 and August 23, 1968 of $31,250.38 and $1,565.62, respectively. The corporation has since dissolved. On a theory of transferee liability, respondent asserts that petitioner Bernard Miller2 is financially responsible for these deficiencies...

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