SECURITY COUNSELORS, INC. v. COMMISSIONER

Docket No. 14001-87.

58 T.C.M. 506 (1989)

T.C. Memo. 1989-580

Security Counselors, Inc. v. Commissioner.

United States Tax Court.

Filed October 26, 1989.


Attorney(s) appearing for the Case

Lawrence H. Weltman, 611 Olive St., St. Louis, Mo., for the petitioner. Robert J. Burbank, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined that Security Counselors, Inc., is liable as transferee of the property of Rocky Mountain Investment Properties, Inc., for the following deficiencies in income tax and additions to tax:

    Taxable Year                    Section      Section      Section     Section      Section
      Ending        Deficiency...

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