BUEHLER v. COMMISSIONER

Docket Nos. 2674-85, 2675-85.

54 T.C.M. 232 (1987)

T.C. Memo. 1987-416

John F. Buehler, Transferee of the Assets of B & B Commodities v. Commissioner. John F. Buehler v. Commissioner.

United States Tax Court.

Filed August 24, 1987.


Attorney(s) appearing for the Case

Paul R. Hodgson, 1717 S. Boulder, Tulsa, Okla., for the petitioner. Thomas J. Miller, for the respondent.


FAY, Judge:

These related cases were consolidated for the purposes of trial, briefing, and opinion. In docket number 2674-85, respondent determined that petitioner was liable as transferee of assets of B & B Commodities, Inc., for B & B Commodities, Inc.'s liability for Federal income tax and additions to tax, as indicated below:

Corporate Taxable                            Liability For    Liability for
   Year Ended<...

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