Memorandum Findings of Fact and Opinion
COLVIN, Judge.
Respondent determined that petitioner Marjorie E. Connell, formerly Killian, is liable as transferee of the Estate of Jerry Killian for 1981 income tax in the amount of $14,840.66, plus additions to tax for negligence under section 6653(a)(1) and (2) in the amounts of $742.03 and 50 percent of the interest due on $14,840.66, and increased interest under section 6621(c).
The issue for decision...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.