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ADAMS v. COMMISSIONER

Docket Nos. 6976-74-6981-74.

70 T.C. 446 (1978)

PAUL W. ADAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT PAUL W. ADAMS, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 13, 1978.

Attorney(s) appearing for the Case

Sherin v. Reynolds, for the petitioner.

Thomas P. Dougherty, Jr., for the respondent.

SUPPLEMENTAL OPINION

FAY, Judge:

On May 30, 1978, our Findings of Fact and Opinion1 were filed in this case (70 T.C. 373 (1978)), which, in part, sustained respondent's determination that petitioner was subject to a 5-percent excise tax individually and as transferee of Automatic Accounting Co. under section 4941(a)(1)2 for certain acts of self-dealing which...

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