Hicks v. Commissioner
United States Tax Court
1Opinion of the Court
Edward R. Hicks, Transferee v. Commissioner.
Hicks v. Commissioner
Docket No. 4121-68.
United States Tax Court
T.C. Memo 1970-267; 1970 Tax Ct. Memo LEXIS 91; 29 T.C.M. (CCH) 1175; T.C.M. (RIA) 70267;
September 22, 1970, Filed
George Constable, Seattle-First Nat'l Bk. Bldg., Seattle, Wash., for the petitioner. Stephen E. Silver, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent has asserted against the petitioner transferee liability for a Federal income tax deficiency due from Tussaud's Wax Museums, Inc., transferor, for the taxable year ended February 28,…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. SternSupreme Court of the United States · 1958
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Kreps v. CommissionerUnited States Tax Court · 1964
- Leach v. CommissionerUnited States Tax Court · 1953
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