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GROETZINGER v. COMMISSIONER

Docket Nos. 5446-76—5447-76.

69 T.C. 309 (1977)

WALKER GROETZINGER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SARA H. GROEZINGER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 28, 1977.

Attorney(s) appearing for the Case

Vincent L. Alsfeld, for the petitioners.

Daniel P. Ehrenreich, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Nancy W. Groezinger in the amount of $19,667.74 and determined the following liabilities of petitioners as transferees of the estate:

        Petitioner                        Liability
   Walker Groetzinger ------------------- $8,316.92
   Sara H. Groezinger -------------------- 8,316.92

The issues are whether...

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