United States Tax Court July 22, 1981, Docket No. 10143-77. (Alexander v. Commissioner)

JANN M. ALEXANDER, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Alexander v. Commissioner Docket No. 10143-77. United States Tax Court T.C. Memo 1981-374; 1981 Tax Ct. Memo LEXIS 369; 42 T.C.M. (CCH) 451; T.C.M. (RIA) 81374; July 22, 1981 *369 Held: Petitioner is liable as a transferee under sections 6901(a) and 6902(a), Internal Revenue Code of 1954.