Transo Oil Corp. v. Commissioner

Transo Oil Corporation v. Commissioner.

Transo Oil Corp. v. Commissioner

Docket Nos. 2236 and 2237.

United States Tax Court

1943 Tax Ct. Memo LEXIS 63; 2 T.C.M. (CCH) 974; T.C.M. (RIA) 43473;

November 1, 1943

R. B. Cannon, Esq., 909 Sinclair Bldg., Fort Worth, Tex., for the petitioner. R. C. Whitley, Esq., for the respondent.

MURDOCK

Memorandum Opinion

MURDOCK, Judge: The Commissioner has determined that the petitioner is liable as a transferee for income taxes of R. G. Trippett and of Mrs. R. G. Trippett for the calendar year 1940, each in the amount of $1,933.47. He also made jeopardy assessments…