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ARMSTRONG v. COMMISSIONER

Docket No. 7056-73

36 T.C.M. 137 (1977)

T.C. Memo. 1977-30

Dorothy A. Armstrong, Transferee v. Commissioner.

United States Tax Court.

Filed February 7, 1977.

Attorney(s) appearing for the Case

Ben Weisel and Vinson Brice, for the petitioner. G.W. McDonald, for the respondent.

Memorandum Opinion

STERRETT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended November 30, 1969 in the amount of $101,855.14. This deficiency was determined against petitioner as transferee of the assets of California Bench Company under section 6901, I.R.C. 1954. Petitioner has conceded that she is the transferee of the assets of California Bench Company. Due to concessions by petitioner, the sole issue...

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