Legal Opinion

Hicks v. Commissioner

United States Tax Court

Decided September 22, 1970No. Docket No. 4121-68Unpublished

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

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Commissioner v. SternSupreme Court of the United States · 1958
  3. Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
  4. Kreps v. CommissionerUnited States Tax Court · 1964
  5. Leach v. CommissionerUnited States Tax Court · 1953

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