Januschke v. Commissioner
United States Tax Court
Held, petitioner is not liable as a transferee of assets of Norma Nathan for an unpaid deficiency in income tax, due for the year 1952, plus an addition to the tax pursuant to sec. 293(b) of the Internal Revenue Code of 1939, and interest as provided by law.
1Opinion of the Court
Elsie Januschke, Petitioner v. Commissioner of Internal Revenue, Respondent
Januschke v. Commissioner
Docket No. 2056-65
United States Tax Court
48 T.C. 496; 1967 U.S. Tax Ct. LEXIS 75;
June 29, 1967, Filed
Decision will be entered for the petitioner.
Held, petitioner is not liable as a transferee of assets of Norma Nathan for an unpaid deficiency in income tax, due for the year 1952, plus an addition to the tax pursuant to sec. 293(b) of the Internal Revenue Code of 1939, and interest as provided by law.
Robert S. Raum, for the petitioner.
William F. Chapman, for the respondent.
Arundell, Judge.
ARUNDEL…
2Cases cited5 opinions
- Hennen v. CommissionerUnited States Tax Court · 1961
- United States v. Clarence J. PrinceCourt of Appeals for the Second Circuit · 1965
- Carroro v. CommissionerUnited States Board of Tax Appeals · 1933
- Januschke v. CommissionerUnited States Tax Court · 1967
- Newman & Carey Subway Constr. Co. v. CommissionerUnited States Board of Tax Appeals · 1938