Legal Opinion
Taylor v. Commissioner
United States Tax Court
Decided May 11, 1970No. Docket No. 2177-68Unpublished
1Opinion of the Court
Minnie M. Taylor, also known as Minnie Taylor Atkins and Marie T. Atkins v. Commissioner.
Taylor v. Commissioner
Docket No. 2177-68.
United States Tax Court
T.C. Memo 1970-109; 1970 Tax Ct. Memo LEXIS 249; 29 T.C.M. (CCH) 490; T.C.M. (RIA) 70109;
May 11, 1970, Filed
M. Bryan Healer, II Box 1147, Citizens Bank Bldg., Brownwood, Tex. , for the petitioner. John W. Dierker, for the respondent.
QUEALY
Memorandum Findings of Fact and Opinion
Findings of Fact
QUEALY, Judge: This proceeding involves a transferee liability asserted against the petitioner for taxes and penalties due from Charles T. Atkins, 133…
2Cases cited4 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Stokes v. CommissionerUnited States Tax Court · 1954
- Rowen v. CommissionerUnited States Tax Court · 1952
- Behr v. CommissionerUnited States Board of Tax Appeals · 1934