Harper v. Commissioner

MARGIE REED HARPER, AS ALLEGED TRANSFEREE OF THE ASSETS OF RODNEY W. REED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Harper v. Commissioner

Docket No. 14119-90

United States Tax Court

T.C. Memo 1993-126; 1993 Tax Ct. Memo LEXIS 121; 65 T.C.M. (CCH) 2216;

March 30, 1993, Filed

For petitioner: V. Jean Owens and Sidney A. Soltz.

For respondent: Steve R. Johnson.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined transferee liability under section 6901 (as a result of transfers of assets on September 27, 1981) against Margie Reed Harper (petitioner)…