Legal Opinion
GBG, Inc. v. Commissioner
United States Tax Court
Decided December 28, 1981No. Docket No. 8839-78Unpublished
1Opinion of the Court
GBG, INC., TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GBG, Inc. v. Commissioner
Docket No. 8839-78.
United States Tax Court
T.C. Memo 1981-729; 1981 Tax Ct. Memo LEXIS 9; 43 T.C.M. (CCH) 169; T.C.M. (RIA) 81729;
December 28, 1981.
Joseph H. Blackwell, for the petitioner.
John P. Graham, for the respondent.
EKMAN
MEMORANDUM FINDINGS OF FACT AND OPINION
EKMAN, Judge: Respondent determined that petitioner was liable as a transferee of Donald Peppers and Barbara Jean Peppers. The liabilities for income tax and additions to tax of Donald Peppers and Barbara Jean Peppers were…
2Cases cited13 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Messing v. CommissionerUnited States Tax Court · 1967
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Kreps v. CommissionerUnited States Tax Court · 1964
- C.B.C. Super Markets, Inc. v. CommissionerUnited States Tax Court · 1970
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