Stanko v. Commissioner

JEAN A. STANKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stanko v. Commissioner

Docket No. 25200-91.

United States Tax Court

T.C. Memo 1996-530; 1996 Tax Ct. Memo LEXIS 545; 72 T.C.M. (CCH) 1398;

December 2, 1996, Filed

Decision will be entered under Rule 155.

Robert B. Creager and John Stevens Berry, for petitioner.

William R. Davis, for respondent.

COLVIN, Judge

COLVIN

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…