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MacDONALD v. COMMISSIONER

Docket Nos. 2670-80; 2671-80; 3035-80.

43 T.C.M. 1381 (1982)

T.C. Memo. 1982-270

Shila D. MacDonald v. Commissioner. Scott D. MacDonald v. Commissioner. Betty Jos Beauty Salon, Inc. v. Commissioner.

United States Tax Court.

Filed May 17, 1982.

Attorney(s) appearing for the Case

Terry S. Shilling and Robert J. Fetterman, 209 Robinson Bldg., Elyria, Ohio, for the petitioners. Barbara A. McCaskill, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

In these consolidated cases, respondent determined a deficiency in petitioner Betty Jos Beauty Salon, Inc.'s (Docket No. 3035-80) Federal income tax for the year 1976 of $20,664.02. Respondent further determined that petitioners Shila D. MacDonald and Scott D. MacDonald (Docket Nos. 2670-80 and 2671-80, respectively) were liable as transferees of the assets of Betty Jos Beauty Salon, Inc. for the above...

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