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EDDIE CORDES, INC. v. COMMISSIONER

Docket No. 18131-98.

82 T.C.M. 714 (2001)

T.C. Memo. 2001-265

Eddie Cordes, Inc., Transferee v. Commissioner.

United States Tax Court.

Filed October 4, 2001.

Attorney(s) appearing for the Case

O. Christopher Meyers, for the petitioner. Gary L. Bloom, for the respondent.

MEMORANDUM OPINION

MARVEL, Judge:

In his notice of liability to Eddie Cordes, Inc., respondent determined that petitioner Eddie Cordes, Inc., is liable as a transferee for Cordes Finance Corp.'s 1990 Federal income tax deficiency of $1,320,434,1 penalties of $259,058 and $33,880, and interest (collectively, income tax liability).2 The only issue for decision is whether the transferee liability of...

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