1. Home
  2. Browse Decisions
  3. F.2d
  4. 592 F.2d
  5. 592 F.2d 227 (1979)
 

SELLERS v. C. I. R.

No. 78-1263.

592 F.2d 227 (1979)

Frank E. SELLERS, Transferee of the Assets of Norpaco Builders, Inc., Transferor, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 15, 1979.

Attorney(s) appearing for the Case

Frank E. Sellers, pro se.

Stanley S. Shaw, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, WINTER, Circuit Judge, and JACK R. MILLER, Judge, United States Court of Customs and Patent Appeals, sitting by designation.

MILLER, Judge:

This is an appeal from the decision of the United States Tax Court entered November 30, 1977 (opinion dated March 21, 1977, ¶ 77,070 P-H Memo TC) that appellant is liable, as a transferee, for deficiencies in income taxes and additions to tax under Sections 6651(a) and 6653(a),1 of Norpaco Builders, Inc. (hereinafter "Norpaco") for calendar years 1965 and 1966 totaling $1,643...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases