Legal Opinion
Sebok v. Commissioner
United States Tax Court
Decided January 5, 1982No. Docket No. 14035-78Unpublished
1Opinion of the Court
JANOS SEBOK and MARIE SEBOK (FORMERLY MARIA PAJGER), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sebok v. Commissioner
Docket No. 14035-78.
United States Tax Court
T.C. Memo 1982-4; 1982 Tax Ct. Memo LEXIS 745; 43 T.C.M. (CCH) 255; T.C.M. (RIA) 82004;
January 5, 1982.
Martin S. Streit, for the petitioners.
David M. Brandes, for the respondent.
EKMAN
MEMORANDUM FINDINGS OF FACT AND OPINION
EKMAN, Judge: Respondent determined that petitioners are liable as transferees for their transferor's unpaid Federal income taxes for its taxable year ending March 31, 1973 in the following amounts:
YEAR
2Cases cited19 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Heman v. CommissionerUnited States Tax Court · 1959
- Anderson v. CommissionerUnited States Tax Court · 1956
- United States v. 58th Street Plaza Theatre, Inc.District Court, S.D. New York · 1968
- West Coast Ice Co. v. CommissionerUnited States Tax Court · 1968
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