Williamson v. Commissioner

JACK WILLIAMSON, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Williamson v. Commissioner

Docket No. 19476-89

United States Tax Court

T.C. Memo 1993-258; 1993 Tax Ct. Memo LEXIS 264; 65 T.C.M. (CCH) 2941;

June 14, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: James P. Knight, Jr., and James T. Knight.

For respondent: Helen C. T. Smith.

PARKER

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Pursuant to a notice of transferee liability, respondent determined that petitioner is liable for unpaid Federal income taxes in the amount of $ 291,645,…