WORKMAN v. COMMISSIONER

Docket No. 8795-72.

36 T.C.M. 1534 (1977)

T.C. Memo. 1977-378

Lester J. Workman v. Commissioner.

United States Tax Court.

Filed October 31, 1977.


Attorney(s) appearing for the Case

Richard Baron, for the petitioner. Thomas M. Cryan, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in the 1959 Federal corporate income tax of L.J.P. Holding Co., Inc., in the amount of $39,518.61, plus additions to tax under sections 6653(a) and 6651(a), I.R.C. 1954, in the amounts of $1,975.93 and $9,879.65, respectively. The Commissioner further determined, and petitioner Lester J. Workman concedes, that petitioner is a transferee of the L.J.P. Holding Co...

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