JOANNES v. COMMISSIONER

Memorandum Findings of Fact and Opinion

FAY, Judge:

The respondent determined that petitioner, Berenice Joannes, as transferee of certain assets of H. Roy Joannes, is liable for deficiencies in income tax and additions to tax as follows:

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                                           Additions to Tax — I. R. C. 1939
  Year            Deficiency     ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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