Weisman v. Commissioner

RUTH H. WEISMAN, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Weisman v. Commissioner

Docket No. 7548-81.

United States Tax Court

T.C. Memo 1984-77; 1984 Tax Ct. Memo LEXIS 593; 47 T.C.M. (CCH) 1110; T.C.M. (RIA) 84077;

February 16, 1984.

John F. Papsidero, for the petitioner.

Ruth E. Salek, for the respondent.

FAY

MEMORANDUM OPINION

FAY, Judge: Respondent determined that petitioner was liable as a transferee of Ephraim L. Weisman for deficiencies in Federal income tax, additions to tax for fraud under section 6653(b), 1 and additions to tax for failure to pay estimated tax…