HARPER v. COMMISSIONER

Docket No. 14119-90.

65 T.C.M. 2216 (1993)

T.C. Memo. 1993-126

Margie Reed Harper, as Alleged Transferee of the Assets of Rodney W. Reed, Petitioner v. Commissioner.

United States Tax Court.

Filed March 30, 1993.


Attorney(s) appearing for the Case

V. Jean Owens and Sidney A. Soltz, 3001 S.W. 3rd Ave., Miami, Fla., for the petitioner. Steve R. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined transferee liability under section 6901 (as a result of transfers of assets on September 27, 1981) against Margie Reed Harper (petitioner) in the amount of $658,360, plus interest, for unpaid 1978, 1979, 1980, and 1981 Federal income taxes, and additions to tax, due from petitioner's former husband, Rodney W. Reed (Mr. Reed).

All section references are to the Internal Revenue...

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