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JONES v. COMMISSIONER

Docket No. 2958-77.

71 T.C. 391 (1978)

THOMAS H. JONES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 20, 1978.

Attorney(s) appearing for the Case

Joseph F. Ciulla, for the petitioner.

Buckley D. Sowards, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency in the Federal corporate income tax of T.H. Jones & Co. for the fiscal year ending September 30, 1968, in the amount of $9,349.14 and determined petitioner Thomas H. Jones to be liable for that deficiency as a transferee of the corporation's assets. The issue is whether a deficiency attributable to the erroneous application of a loss carryback...

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