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ALBERT v. COMMISSIONER

Docket No. 5029-68.

56 T.C. 447 (1971)

HELEN R. ALBERT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 27, 1971.

Attorney(s) appearing for the Case

Helen R. Albert, pro se.

Daniel A. Taylor, Jr., for the respondent.

SIMPSON, Judge:

The respondent determined that the petitioner was liable as transferee for an addition to tax of Jo-Jud Corporation and interest in the amount of $3,195.29. There is no dispute over the liability of Jo-Jud Corporation for the addition to tax and interest determined by the respondent. The sole issue for decision is whether the petitioner is liable as a transferee for such addition to tax and interest.

FINDINGS OF FACT

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