Legal Opinion
Cavanaugh v. Commissioner
United States Tax Court
Decided August 19, 1991No. Docket No. 30374-89Unpublished
1Opinion of the Court
CONLEY H. CAVANAUGH, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cavanaugh v. Commissioner
Docket No. 30374-89
United States Tax Court
T.C. Memo 1991-407; 1991 Tax Ct. Memo LEXIS 440; 62 T.C.M. (CCH) 554; T.C.M. (RIA) 91407;
August 19, 1991, Filed
Decision will be entered under Rule 155.
Paul A. Frederiksen, for the petitioner.
Mark S. Heroux, for the respondent.
SCOTT, Judge.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined that petitioner was liable for $ 47,282.00 as transferee of the assets of his sister, Yvonne W. Cavanaugh, for unpaid taxes and…
2Cases cited22 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Beard v. Comm'rUnited States Tax Court · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
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