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ANCHORAGE NURSING HOME, INC. v. COMMISSIONER

Docket Nos. 2430-73 — 3259-73.

33 T.C.M. 1372 (1974)

T.C. Memo. 1974-295

Anchorage Nursing Home, Inc. v. Commissioner. Charles W. Sellers v. Commissioner.

United States Tax Court.

Filed November 25, 1974.

Attorney(s) appearing for the Case

Charles W. Sellers, pro se, Route 2, Box 822 E-4, Pompano Beach, Fla. John O. Tannenbaum, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in the corporate petitioner's Federal income tax of $20,733.78 for its taxable year 1969 and transferee liability in the same amount against the individual petitioner, for his taxable year 1969, as transferee. The only issue for decision is whether section 3371 is applicable to the facts herein.

All of the facts have been stipulated and are incorporated...

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