These four proceedings for the redetermination of a deficiency in estate tax and the liability of transferees of the decedent have been consolidated.
The deficiency determined against the estate is $254,320.95. The liabilities asserted against the transferees are as follows:
Docket No. 22024 ---------------------- $130,741.05 Docket No. 22025 ---------------------- 130,741.05 Docket No. 22027 ---------------------- 87,160.71
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