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BROWN v. COMMISSIONER

Docket Nos. 3793-70, 3795-70.

34 T.C.M. 583 (1975)

T.C. Memo. 1975-120

Willard R. Brown, as Transferee of Assets of Silver Springs Homes, Inc. v. Commissioner. Willard R. Brown, as Transferee of Assets of Kamar Developers, Inc. v. Commissioner.

United States Tax Court.

Filed May 5, 1975.

Attorney(s) appearing for the Case

Stanley J. Goldberg, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

In these consolidated cases, respondent has determined that petitioner is liable as a transferee of assets of Silver Springs Homes, Inc. (docket No. 3793-70), and of Kamar Developers, Inc. (docket No. 3795-70), for deficiencies in income tax and additions to tax as follows:

Silver Springs Homes, Inc.

    Taxable Year ending      Income Tax       Additions to tax...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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