STANKO v. COMMISSIONER

Docket No. 25200-91.

72 T.C.M. 1398 (1996)

T.C. Memo. 1996-530

Jean A. Stanko v. Commissioner.

United States Tax Court.

Filed December 2, 1996.


Attorney(s) appearing for the Case

Robert B. Creager and John Stevens Berry, Lincoln, Neb., for the petitioner. William R. Davis, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined that petitioner is liable as a successor transferee for the 1985 income tax and additions to tax owed by Stanko Packing Co., Inc. (Stanko Packing), as follows: An income tax deficiency in the amount of $1,324,964, and additions to tax for failure to file under section 6651(a) in the amount of $323,806, for negligence under section 6653(a)(1) and (2) in the amounts of $66,248 and...

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