Legal Opinion
Morris v. Commissioner
United States Tax Court
Decided December 18, 2000No. 4897-98Unpublished
1Opinion of the Court
JIMMY D. MORRIS, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Morris v. Commissioner
No. 4897-98
United States Tax Court
T.C. Memo 2000-381; 2000 Tax Ct. Memo LEXIS 449; 80 T.C.M. (CCH) 886; T.C.M. (RIA) 54157;
December 18, 2000, Filed
Decision will be entered under Rule 155.
Graydon W. Florence, Jr., for petitioner.
Mark S. Mesler and Pamela L. Mable, for respondent.
Thornton, Michael B.
THORNTON
MEMORANDUM OPINION
THORNTON, JUDGE: Respondent has determined that petitioner has liability as a transferee of Association Cable TV, Inc. (ACT), of $ 199,400, plus interest as provided…
2Cases cited31 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. SummerlinSupreme Court of the United States · 1940
- Commissioner v. SternSupreme Court of the United States · 1958
- Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
- United States v. Randolph C. Fernon, Jr., Etc. And Susanna F. FernonCourt of Appeals for the Fifth Circuit · 1981
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