NEWSOME v. COMMISSIONER

Docket Nos. 8695-72, 5272-73.

35 T.C.M. 335 (1976)

T.C. Memo. 1976-75

Frederick C. Newsome, Transferee v. Commissioner. Mary H. McIntyre, Transferee v. Commissioner.

United States Tax Court.

Filed March 10, 1976.


Attorney(s) appearing for the Case

Frederick C. Newsome and Mary H. McIntyre, pro se, P.O. Box 27, Vero Beach, Fla. William H. Newton, III, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:*

In these consolidated cases respondent has determined that petitioners are liable as transferees of Florida Devices, Inc., with respect to the corporation's deficiency in income tax of $2,820.76 for the taxable year ended December 31, 1966, in the following amounts, plus interest as provided by law:

Docket No.                          Amount

 8695-72...

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