ESTATE OF MANDELS v. COMMISSIONER

Docket Nos. 4848-70, 6903-70, 8520-72, 8530-72.

64 T.C. 61 (1975)

ESTATE OF WILLIAM MANDELS, DECEASED, ESTELLE MANDELS, DISTRIBUTEE, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1975.


Attorney(s) appearing for the Case

Gerald Rubin, for the petitioners.

Marion L. Westen, Warren W. Dill, and William Peltz, for the respondent.


FORRESTER, Judge:

Respondent has determined that petitioners are liable, as transferees, for the following deficiency in gift tax and addition to tax of the Estate of William Mandels who died on January 11, 1966.

                                                 Sec. 6651(a)2
             Deficiency                            addition

             $42,921.25 ---------------------     $10,730.31...

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