Legal Opinion

EDDIE CORDES, INC. v. COMMISSIONER

United States Tax Court

Decided October 4, 2001No. 18131-98Unpublished

1Opinion of the Court

EDDIE CORDES, INC., TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

EDDIE CORDES, INC. v. COMMISSIONER

No. 18131-98

United States Tax Court

T.C. Memo 2001-265; 2001 Tax Ct. Memo LEXIS 305; 82 T.C.M. (CCH) 714;

October 4, 2001, Filed

Decision will be entered under Rule 155.

O. Christopher Meyers, for petitioner.

Gary L. Bloom, for respondent.

Marvel, L. Paige

MARVEL

MEMORANDUM OPINION

MARVEL, JUDGE: In his notice of liability to Eddie Cordes, Inc., respondent determined that petitioner Eddie Cordes, Inc., is liable as a transferee for Cordes Finance Corp.'s 1990 Federal income tax…

2Cases cited15 opinions

  1. Commissioner v. SternSupreme Court of the United States · 1958
  2. LTV Corp. v. CommissionerUnited States Tax Court · 1975
  3. American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
  4. Lowy v. CommissionerUnited States Tax Court · 1960
  5. Payne v. Clarendon National Insurance (In Re Sunset Sales, Inc.)Bankruptcy Appellate Panel of the Tenth Circuit · 1998

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