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SOLAAS v. COMMISSIONER

Docket No. 11666-95.

75 T.C.M. 1613 (1998)

T.C. Memo. 1998-25

Sherman R. Solaas v. Commissioner.

United States Tax Court.

Filed January 21, 1998.

Attorney(s) appearing for the Case

Greg L. Eriksen (specially recognized), for the petitioner. Irene S. Carroll, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined that petitioner is liable as a transferee of Kemp Bros., Inc. (KBI), for deficiencies in income tax, additions to tax, and penalties owed by KBI as follows:

                                                   Additions to Tax
                                 ---------------------------------------------------    Penalty
Year                Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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