Legal Opinion
Stone v. Commissioner
United States Tax Court
Decided December 17, 1984No. Docket No. 25661-81UnpublishedCited by 1 opinion
1Opinion of the Court
MYRON I. STONE, Transferee, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stone v. Commissioner
Docket No. 25661-81.
United States Tax Court
T.C. Memo 1984-650; 1984 Tax Ct. Memo LEXIS 24; 49 T.C.M. (CCH) 314; T.C.M. (RIA) 84650;
December 17, 1984.
Albert D. Greenfield, for the petitioner.
Julian A. Fortuna, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined that petitioner is liable to the extent of $120,780.95, as transferee of assets of his parents, in respect of their Federal income tax liabilities for 1958 through 1965. Petitioner…
2Cases cited14 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Commissioner v. SternSupreme Court of the United States · 1958
- United States v. Randolph C. Fernon, Jr., Etc. And Susanna F. FernonCourt of Appeals for the Fifth Circuit · 1981
- Bay View Estates Corp. v. SoutherlandSupreme Court of Florida · 1934
- Cleveland Trust Company v. FosterSupreme Court of Florida · 1957
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Stone v. CommissionerUnited States Tax Court · 1985