Legal Opinion
Starnes v. Comm'r
United States Tax Court
Decided March 15, 2011No. Docket Nos. 5199-09, 5200-09, 5201-09, 5202-09UnpublishedCited by 20 opinions
1Opinion of the Court
ALBERT J. STARNES, TRANSFEREE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Starnes v. Comm'r
Docket Nos. 5199-09, 5200-09, 5201-09, 5202-09.
United States Tax Court
T.C. Memo 2011-63; 2011 Tax Ct. Memo LEXIS 59; 101 T.C.M. (CCH) 1283;
March 15, 2011, Filed
Decisions will be entered for petitioners.
Erik P. Doerring and Jeffrey T. Allen, for petitioners.
David B. Flassing, Frank W. Dworak, and James M. Cascino, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Pursuant to separate notices of transferee liability, respondent determined that…
2Cases cited13 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- HBE Leasing Corp. v. FrankCourt of Appeals for the Second Circuit · 1995
- United States v. Tabor Court Realty Corp.Court of Appeals for the Third Circuit · 1986
- Snyder v. FreemanSupreme Court of North Carolina · 1980
- In Re Image Worldwide, Ltd., Debtor. David P. Leibowitz, Chapter 7 Trustee v. Parkway Bank & Trust Co.Court of Appeals for the Seventh Circuit · 1998
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- In Re: Grand Jury v.Court of Appeals for the Third Circuit · 2012
- Starnes v. CommissionerCourt of Appeals for the Fourth Circuit · 2012
- Slone v. Comm'rUnited States Tax Court · 2012
- Swords v. Comm'rUnited States Tax Court · 2014
- Cullifer v. Comm'rUnited States Tax Court · 2014
15 more not listed; retrieve them via the Exa API.