United States Tax Court May 5, 1975, Docket Nos. 3793-70, 3795-70. (Brown v. Commissioner)

WILLARD R. BROWN, AS TRANSFEREE OF ASSETS OF SILVER SPRINGS HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WILLARD R. BROWN, AS TRANSFEREE OF ASSETS OF KAMAR DEVELOPERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket Nos. 3793-70, 3795-70. United States Tax Court T.C. Memo 1975-120; 1975 Tax Ct. Memo LEXIS 247; 34 T.C.M.