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McLELLAN v. COMMISSIONER

Docket Nos. 358-71, 359-71.

34 T.C.M. 62 (1975)

T.C. Memo. 1975-15

Eris Bernard McLellan, Transferee v. Commissioner. Eris W. and Frances McLellan v. Commissioner.

United States Tax Court.

Filed January 28, 1975.

Attorney(s) appearing for the Case

Robert T. Jackson, 201-207 Carter Bldg., Hattiesburg, Miss., and William D. Brooks, for the petitioners. J. Leon Fetzer, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal income tax of Eris W. and Frances McLellan for the taxable year ended December 31, 1966, in the amount of $33,727.42 and an addition to tax under section 6653(a), I.R.C. 19541 in the amount of $1,686.37. Respondent determined that Eris Bernard McLellan was liable as a transferee for this deficiency in income tax and addition...

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