Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent asserted transferee liability against each petitioner in the amount of $6,597.54 for the following deficiency and addition thereto determined against petitioners' parents, William J. Hagerty and Carol Patton Hagerty (the Hagertys):
Addition to Tax under Sec. Year Deficiency 6653...
Let's get started
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.