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ZADORKIN v. COMMISSIONER

Docket No. 3115-83.

49 T.C.M. 1022 (1985)

T.C. Memo. 1985-137

Nick Zadorkin and Alice Zadorkin v. Commissioner.

United States Tax Court.

Filed March 25, 1985.

Attorney(s) appearing for the Case

Mark S. Drobny, 1006 Fourth St., Sacramento, Calif., for the petitioners. Robert J. Foley, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined that petitioners are liable under section 69011 as transferees for unpaid Federal income taxes and additions to tax owed by Mike S. Zadorkin for 1973 through 1978 in the total amounts of $4,950.72 plus interest as provided by law. Petitioners do not challenge the correctness of the amounts of the determined income tax deficiencies and additions...

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