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ROSENZWEIG v. COMMISSIONER

Docket Nos. 31529, 31530, 31537, 31538.

14 T.C.M. 209 (1955)

T.C. Memo. 1955-67

Blanche Rosenzweig, Transferee, et al., v. Commissioner.

United States Tax Court.

Filed March 22, 1955.

Attorney(s) appearing for the Case

Charles A. Morehead, Esq., H. P. Forrest, Esq., 1504 DuPont Building, Miami, Fla., and Lawrence G. Ropes, Jr., Esq., for the petitioners. Newman A. Townsend, Jr., Esq., and Leigh A. Crockett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined that the petitioners in Docket Nos. 31529, 31530 and 31538, were liable as transferees for deficiencies and penalties allegedly due from A. M. Bear & Sons, Inc., of Miami, Florida, as follows:

---------------------------------------------------------------------------------------
    Taxable
     year                                                          50%           25%
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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