Legal Opinion
Merriam v. Commissioner
United States Tax Court
Decided September 6, 1995No. Docket No. 26075-92UnpublishedCited by 19 opinions
1Opinion of the Court
DORI R. MERRIAM, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Merriam v. Commissioner
Docket No. 26075-92.
United States Tax Court
T.C. Memo 1995-432; 1995 Tax Ct. Memo LEXIS 431; 70 T.C.M. (CCH) 627;
September 6, 1995, Filed
Decision will be entered under Rule 155.
Ted H. Merriam, for petitioner.
John A. Weeda, for respondent.
HAMBLEN, Chief Judge
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Chief Judge: Respondent determined that petitioner is liable as transferee of the assets of Napa Investment Corp. (Napa), transferor, in the amount of $ 1,154,034.56 for unpaid Federal corporate…
2Cases cited30 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Commissioner v. SternSupreme Court of the United States · 1958
- Healy v. CommissionerSupreme Court of the United States · 1953
- Crocker v. CommissionerUnited States Tax Court · 1989
25 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Ruggeri v. Comm'rUnited States Tax Court · 2008
- In Re CraddockCourt of Appeals for the Tenth Circuit · 1998
- State, Department of Revenue v. DynCorp & SubsidiariesAlaska Supreme Court · 2000
- Hardin v. Comm'rUnited States Tax Court · 2012
- United States v. CraddockCourt of Appeals for the Tenth Circuit · 1998
14 more not listed; retrieve them via the Exa API.