Legal Opinion
Crews v. Commissioner
United States Tax Court
Decided September 26, 1988No. Docket No. 5262-86Unpublished
1Opinion of the Court
PATRICIA GAIL CREWS, TRUSTEE, TRANSFEREE, THE O'NAN FAMILY TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crews v. Commissioner
Docket No. 5262-86
United States Tax Court
T.C. Memo 1988-462; 1988 Tax Ct. Memo LEXIS 496; 56 T.C.M. (CCH) 306; T.C.M. (RIA) 88462;
September 26, 1988
Joel L. Wertheim, for the petitioner.
Magda Abdo-Gomez, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: By notice of liability dated December 10, 1985, respondent determined that petitioner was liable as transferee for the tax liability of Roy I. and Madeline P. O'Nan, who had…
2Cases cited22 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Argonaut Ins. Co. v. May Plumbing Co.Supreme Court of Florida · 1985
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- United States v. Randolph C. Fernon, Jr., Etc. And Susanna F. FernonCourt of Appeals for the Fifth Circuit · 1981
- Kreps v. CommissionerUnited States Tax Court · 1964
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