Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined that petitioner is liable as a transferee of Joseph A. Averna for deficiencies in income tax and additions to tax arising from Averna's 1977 and 1978 taxable years as follows:
Year Deficiencies Additions to Tax 1977 ......... $15,056.27 $2,329.54 1978 ......... 14,896.07 2,190.24
By amended answer, respondent...
Let's get started
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.