§69011

5 cases·3 followed·2 cited—60% support

Statute Text — 26 U.S.C. §69011

Statute text not available for this section.

5 Citing Cases

FOLLOWED Christopher Meyer, Transferee, Petitioner T.C. Memo. 2024-15 · 2024

He also determined that Christopher Meyer (petitioner), a former shareholder Served 02/05/24 2 [*2] of Branch Brook, was a transferee of Branch Brook for the 2000 tax year pursuant to section 69011 by recasting the MidCo transaction as an asset sale followed by a liquidating distribution.

FOLLOWED Douglas R. Griffin, Transferee, Petitioner T.C. Memo. 2011-61 · 2011

We hold that he is not.

FOLLOWED Dorothy R. Diebold, Transferee, Petitioner T.C. Memo. 2010-238 · 2010

The issue for decision is whether petitioner is liable as a transferee pursuant to section 69011 for the unpaid tax and section 6662 accuracy-related penalty owed by Double-D Ranch for that taxable year.

Frank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee, Petitioners T.C. Memo. 2011-298 · 2011

The issue for decision is whether petitioner is liable as a transferee under section 69011 for the corporations' unpaid Federal income tax liabilities, penalties, and interest.

Sherman R. Solaas, Petitioner T.C. Memo. 1998-25 · 1998

The issue for decision is whether petitioner is liable as a transferee under section 69011 for (1) 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.