1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 18 T.C.M.
  5. 18 T.C.M. 753 (1959)
 

EMOND v. COMMISSIONER

Docket No. 66326.

18 T.C.M. 753 (1959)

T.C. Memo. 1959-173

Clifford Emond, Jr. v. Commissioner.

United States Tax Court.

Filed August 31, 1959.

Attorney(s) appearing for the Case

Walter L. Mims, Esq., 514 Massey Building, Birmingham, Ala., for the petitioner. Harold G. Clark, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined that petitioner is liable under section 311(a) (1) of the Internal Revenue Code of 1939 as a transferee of assets of Clifford Emond, Sr., or Clifford Emond, Sr., and Evelyn Catoe Emond, husband and wife, for unpaid income taxes for the taxable years ended February 28, 1953, and 1954 of $1,376.44 and $11,910.08, respectively, or a total of $13,286.52, plus interest as provided...

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