United States Tax Court January 23, 1973, Docket Nos. 4390-69, 4391-69, 4392-69, 4393-69, 4394-69. (Hayutin v. Commissioner)

HARVEY HAYUTIN, Transferee, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hayutin v. Commissioner Docket Nos. 4390-69, 4391-69, 4392-69, 4393-69, 4394-69. United States Tax Court T.C. Memo 1973-16; 1973 Tax Ct. Memo LEXIS 274; 32 T.C.M. (CCH) 58; T.C.M. (RIA) 73016; January 23, 1973, Filed *274 Held, transferee liability not proved by respondent. Gene F.