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CASTORINA v. COMMISSIONER

Docket No. 3226-83.

52 T.C.M. 988 (1986)

T.C. Memo. 1986-540

Nicholas Castorina v. Commissioner.

United States Tax Court.

Filed November 10, 1986.

Attorney(s) appearing for the Case

Nicholas Castorina, pro se, Miami, Fla. David M. Brandes, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

On November 15, 1982, respondent issued a statutory notice of deficiency in which he determined petitioner's liability as a transferee for the following deficiencies and additions to tax due from Nick Castorina Estates, Inc.:

                                                           Additions to Tax
                                                      --------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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