Legal Opinion
Foster v. Commissioner
United States Tax Court
Decided November 8, 1967No. Docket No. 94300Unpublished
1Opinion of the Court
Alan Foster v. Commissioner.
Foster v. Commissioner
Docket No. 94300.
United States Tax Court
T.C. Memo 1967-224; 1967 Tax Ct. Memo LEXIS 38; 26 T.C.M. (CCH) 1143; T.C.M. (RIA) 67224;
November 8, 1967
Alan Foster pro se, 7340 Aracoma Forest Dr., Cincinnati, Ohio. Stephen P. Cadden, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent has asserted that the petitioner, Alan Foster, is liable as transferee of the assets of Clesco, Inc. (Ohio), against which respondent has determined the following income tax deficiencies:
Taxable Year Ended
Deficiency
June 30, 1958
$18,4…
2Cases cited11 opinions
- Coca-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1962
- Coca-Cola Bottling Company of Tucson, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Bartmer Automatic Self Service Laundry, Inc. v. CommissionerUnited States Tax Court · 1960
- Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Turnbull, Inc., Transferee (Formerly J. Gordon Turnbull, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
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