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ADAMS v. COMMISSIONER

Docket Nos. 6976-74-6981-74.

72 T.C. 81 (1979)

PAUL W. ADAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT PAUL W. ADAMS, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 11, 1979.

Attorney(s) appearing for the Case

Sherin V. Reynolds, for the petitioner.

Thomas P. Dougherty, Jr., for the respondent.

SUPPLEMENTAL OPINION

FAY, Judge:

On May 17, 1974, respondent mailed to petitioner, Paul W. Adams, six statutory notices of deficiency in which he determined various chapter 42 excise tax deficiencies under Code section 49411 against petitioner, individually and as transferee of Automatic Accounting Co. (Automatic), a corporation wholly owned by petitioner. The asserted deficiencies arose out of several alleged "acts of...

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