GRIFFIN v. COMMISSIONER

Docket No. 18009-94.

74 T.C.M. 433 (1997)

T.C. Memo. 1997-394

James E. Griffin and Katrina F. Griffin, Transferees v. Commissioner.

United States Tax Court.

Filed August 26, 1997.


Attorney(s) appearing for the Case

Thomas J. Brown and Hubert R. Brown, for the petitioners. Michael A. Pesavento, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent asserts that petitioners, as transferees of assets of Rodger L. Fisher, are liable for unpaid Federal income taxes of Mr. Fisher for the taxable years 1991 and 1992, in the amount of $87,516, plus interest as provided by law.1 Respondent determined, and petitioners concede, for the purposes of this proceeding, that...

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