Legal Opinion
Durkin v. Commissioner
United States Tax Court
Decided January 10, 1994No. Docket Nos. 29548-89, 29549-89, 29550-89, 29551-89Unpublished
1Opinion of the Court
JAMES J. DURKIN, JR., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Durkin v. Commissioner
Docket Nos. 29548-89, 29549-89, 29550-89, 29551-89
United States Tax Court
T.C. Memo 1994-6; 1994 Tax Ct. Memo LEXIS 12; 67 T.C.M. (CCH) 1932; 73 A.F.T.R.2d (RIA) 421;
January 10, 1994, Filed
Decision will be entered under Rule 155.
James J. Durkin, Jr., pro se.
For respondent: Michael P. Corrado.
TANNENWALD
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined transferee liability of $ 274,261 against each of the petitioners based upon our decision in…
2Cases cited15 opinions
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- Krueger v. CommissionerUnited States Tax Court · 1967
- Saso v. CommissionerUnited States Tax Court · 1989
- Gumm v. CommissionerUnited States Tax Court · 1989
- Morgan (Carol) v. Barsky (Marvin J.)Court of Appeals for the Ninth Circuit · 1991
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