ELIZALDE v. COMMISSIONER

Docket No. 10599-79.

48 T.C.M. 28 (1984)

T.C. Memo. 1984-243

Helen Stella Elizalde v. Commissioner.

United States Tax Court.

Filed May 7, 1984.


Attorney(s) appearing for the Case

Michael A. Brush, for the petitioner. Marc J. Winter, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent has determined that petitioner is liable as a transferee of assets for a deficiency in her father's 1972 Federal income tax and an addition to tax totalling $28,348.95, plus interest as provided by law. The issues for decision are (1) whether the statute of limitations, section 6901(c),1 precludes respondent's collection of taxes from petitioner as a transferee...

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