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SELLERS v. COMMISSIONER

Docket Nos. 1504-74, 1505-74, 4530-74.

36 T.C.M. 305 (1977)

T.C. Memo. 1977-70

Frank E. Sellers and Polly M. Sellers v. Commissioner. Frank E. Sellers, Transferee of Assets of Norpaco Builders, Inc., Transferor v. Commissioner. Norpaco Builders, Inc. v. Commissioner.

United States Tax Court.

Filed March 21, 1977.

Attorney(s) appearing for the Case

Frank E. Sellers, pro se, 318F Rigecrest Apts., Verona, Va. Robert A. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

In these cases, which were consolidated for trial, briefing, and opinion pursuant to a joint motion of the parties, respondent determined deficiencies in, and additions to, Federal income tax, and transferee liability of the petitioners, for the years and in the amounts as follows:

                            Additions to Tax  
  Year    Deficiency    Sec. 6651(a) ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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