Griffin v. Comm'r

DOUGLAS R. GRIFFIN, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Griffin v. Comm'r

Docket No. 13087-08

United States Tax Court

T.C. Memo 2011-61; 2011 Tax Ct. Memo LEXIS 60; 101 T.C.M. (CCH) 1274;

March 15, 2011, Filed

Decision will be entered for petitioner.

James R. Monroe and Albert B. Kerkhove, for petitioner.

Michael W. Bitner and Douglas S. Polsky, for respondent.

KROUPA, Judge.

KROUPA

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge: Respondent determined that petitioner is liable as a transferee of HydroTemp Manufacturing Company, Inc. (HydroTemp) for a $2,207,171…