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MORRIS v. COMMISSIONER

Docket No. 4897-98.

80 T.C.M. 886 (2000)

T.C. Memo. 2000-381

Jimmy D. Morris, Transferee v. Commissioner.

United States Tax Court.

Filed December 18, 2000.

Attorney(s) appearing for the Case

Graydon W. Florence, Jr., for the petitioner. Mark S. Mesler and Pamela L. Mable, for the respondent.

MEMORANDUM OPINION

THORNTON, Judge:

Respondent has determined that petitioner has liability as a transferee of Association Cable TV, Inc. (ACT), of $199,400, plus interest as provided by law.1 Respondent determined that for taxable year 1988, ACT has unpaid liability for Federal income taxes of $136,903, and additions to tax pursuant to sections 6653(b)(1) and 6661 of $102,677 and $34,226, respectively.

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