CLARK v. COMMISSIONER

Docket Nos. 8585-84, 8586-84.

55 T.C.M. 161 (1988)

T.C. Memo. 1988-67

James M. Clark v. Commissioner. James M. Clark, Transferee of Assets of J.M. Clark Investment Corporation v. Commissioner.

United States Tax Court.

Filed February 23, 1988.


Attorney(s) appearing for the Case

Edward R. Joyce and James F. Nangle, Jr., 314 N. Broadway, St. Louis, Mo., for the petitioner. Robert J. Burbank, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a statutory notice of deficiency and statutory notice of transferee liability, both dated December 30, 1983, determined the following deficiencies and liabilities for James M. Clark, individually and as the transferee of J.M. Clark Investment Corporation, Transferor:

  James M. Clark, Individually—Docket
              No. 8585-84

                  ...

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