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ESPINOSA v. COMMISSIONER

Docket No. 20338-97.

79 T.C.M. 1574 (2000)

T.C. Memo. 2000-66

Laura A. Loveland Espinosa, a/k/a Laura A. Loveland, Trustee of the Laura A. Loveland Trust, Transferee v. Commissioner.

United States Tax Court.

Filed March 1, 2000.

Attorney(s) appearing for the Case

Joseph E. Mudd and Jeri L. Gartside, for the petitioner. Jeffrey A. Schlei, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined that petitioner is liable to the extent of $73,500.50 as a transferee of assets from Frederick A. Espinosa for the following income tax deficiencies and additions to tax, for the taxable years 1981, 1982, 1984, and 1985:

                                                                   Additions To Tax
                                                      ---...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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