Legal Opinion
Chagi v. Commissioner
United States Tax Court
Decided May 7, 1970No. Docket No. 656-68Unpublished
1Opinion of the Court
Charles Chagi and Thelma Chagi v. Commissioner.
Chagi v. Commissioner
Docket No. 656-68.
United States Tax Court
T.C. Memo 1970-106; 1970 Tax Ct. Memo LEXIS 252; 29 T.C.M. (CCH) 483; T.C.M. (RIA) 70106;
May 7, 1970, Filed
Willard D. Horwich, 9107 Wilshire Blvd., Beverly Hills, Calif., for the petitioners. Norman H. McNeil, for the respondent. 484
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: Respondent determined that petitioners are each liable as a transferee of the assets of Emarcee Corporation to the extent of $4,577.90 in income tax for the taxable year ended June 30, 1961, plus…
2Cases cited11 opinions
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Kreps v. CommissionerUnited States Tax Court · 1964
- Coca-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1962
- Coca-Cola Bottling Company of Tucson, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Swinks v. CommissionerUnited States Tax Court · 1968
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