1. Home
  2. Browse Decisions
  3. T.C.
  4. 35 T.C.
  5. 35 T.C. 1168 (1961)
 

SHARP v. COMMISSIONER

Docket No. 81820.

35 T.C. 1168 (1961)

BLANCHE S. SHARP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

William E. Badgett, Esq., for the petitioner.

George L. Hudspeth, Esq., for the respondent.

PIERCE, Judge:

The respondent determined liability against the petitioner as transferee of assets of her husband, W. C. Sharp, in the amount of $48,003.35. Said liability was in respect of unpaid income taxes and additions to tax owing by said husband for the years 1934 through 1949.

The issue for decision is whether petitioner is liable as such a transferee in said amount of $48,003.35.

FINDINGS OF FACT.

Facts re General Background...

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