Philips v. Commissioner

CAROLYN P. PHILIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Philips v. Commissioner

Docket No. 12532-88

United States Tax Court

T.C. Memo 1991-56; 1991 Tax Ct. Memo LEXIS 71; 61 T.C.M. (CCH) 1883; T.C.M. (RIA) 91056;

February 12, 1991, Filed

Decision will be entered under Rule 155.

Hans G. Tanzler, III, for the petitioner.

Steve R. Johnson, for the respondent.

KORNER, Judge.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined that petitioner had transferee liability for the following deficiencies in and additions to the Federal income tax of her husband, Benjamin…