Legal Opinion
O'Sullivan v. Commissioner
United States Tax Court
Decided January 12, 1994No. Docket No. 24170-91UnpublishedCited by 2 opinions
1Opinion of the Court
SHIRLEY O'SULLIVAN, FRANK J. O'SULLIVAN, ANNE MARIE O'SULLIVAN AND NANCY C. O'SULLIVAN, TRANSFEREES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Sullivan v. Commissioner
Docket No. 24170-91
United States Tax Court
T.C. Memo 1994-17; 1994 Tax Ct. Memo LEXIS 16; 67 T.C.M. (CCH) 1968;
January 12, 1994, Filed
Decision will be entered under Rule 155.
Shirley O'Sullivan, pro se.
For respondent: William A. McCarthy and Thomas E. Carter.
JACOBS
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined transferee liability under section 6901 against Shirley O'Sullivan,…
2Cases cited21 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Stein v. CommissionerUnited States Tax Court · 1962
- Gumm v. CommissionerUnited States Tax Court · 1989
- Patterson v. SimsCourt of Appeals for the Fifth Circuit · 1960
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Espinosa v. CommissionerUnited States Tax Court · 2000
- Huddleston v. CommissionerUnited States Tax Court · 1994