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GBG, INC. v. COMMISSIONER

Docket No. 8839-78.

43 T.C.M. 169 (1981)

T.C. Memo. 1981-729

GBG, Inc., Transferee v. Commissioner.

United States Tax Court.

Filed December 28, 1981.

Attorney(s) appearing for the Case

Joseph H. Blackwell, 1609 Bond Court Bldg., Cleveland, Ohio, for the petitioner. John P. Graham, for the respondent.

Memorandum Findings of Fact and Opinion

EKMAN, Judge:

Respondent determined that petitioner was liable as a transferee of Donald Peppers and Barbara Jean Peppers. The liabilities for income tax and additions to tax of Donald Peppers and Barbara Jean Peppers were litigated before this Court and a Memorandum Opinion deciding that case was filed today. See Docket No. 9175-78, Peppers v. Commissioner,...

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