Legal Opinion
Hamilton v. Commissioner
United States Tax Court
Decided January 23, 1991No. Docket No. 48208-86Unpublished
1Opinion of the Court
MICHAEL L. HAMILTON, Transferee, Petitioner v COMMISSIONER OF INTERNAL REVENUE, Respondent
Hamilton v. Commissioner
Docket No. 48208-86
United States Tax Court
T.C. Memo 1991-25; 1991 Tax Ct. Memo LEXIS 19; 61 T.C.M. (CCH) 1708; T.C.M. (RIA) 91025;
January 23, 1991, Filed
Decision will be entered for the respondent.
Everett A. Bell, for the petitioner.
Robert W. Kern and Susan Gray, for the respondent.
WHALEN, Judge.
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined, pursuant to section 6901, that petitioner is liable, as a transferee of property, for a deficiency in the 1982 Federal…
2Cases cited40 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Commissioner v. SternSupreme Court of the United States · 1958
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Universal Athletic Sales Co., a Corporation v. American Gym, Recreational & Athletic Equipment Corporation, Inc.Court of Appeals for the Third Circuit · 1976
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
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