1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 992 (1953)
 

MARAGON v. COMMISSIONER

Docket No. 38538.

12 T.C.M. 992 (1953)

Helen Parker Maragon v. Commissioner.

United States Tax Court.

Entered August 31, 1953.

Attorney(s) appearing for the Case

Ellsworth T. Simpson, Esq., 1000 Vermont Avenue, Northwest, Washington, D. C., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined that the petitioner is liable as a transferee for deficiencies and 50 per cent additions for fraud determined against her husband, John F. Maragon, for the years 1944, 1945, 1946, 1947 and 1948 in the total amount of $25,243.59, with interest, as provided by law. The sole question for decision is whether the Commissioner has proven the transferee liability of the petitioner.

Findings of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases