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AERNAM v. COMMISSIONER

Docket No. 8972-97.

80 T.C.M. 847 (2000)

T.C. Memo. 2000-377

Dixie Van Aernam v. Commissioner.

United States Tax Court.

Filed December 14, 2000.

Attorney(s) appearing for the Case

Dixie Van Aernam, pro se. Michael D. Zima, for the respondent.

MEMORANDUM OPINION

HALPERN, Judge:

By notice of transferee liability dated February 7, 1997, respondent claims that petitioner is liable as a transferee of property of Steven W. Van Aernam (Steven) for deficiencies in Steven's income taxes for 1988 through 1990.1 Since respondent believes that, at the time of transfer, the value of property transferred by Steven to petitioner was $15,000, respondent limits his claim to that amount...

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