TEPLITZ v. COMMISSIONER

Docket Nos. 9749-75, 10222-75.

37 T.C.M. 229 (1978)

T.C. Memo. 1978-45

Gladys B. Teplitz, Transferee, and Jill Wolk, Transferee v. Commissioner. Estate of Harry S. Teplitz (deceased), Gladys B. Teplitz, Administratrix, and Gladys B. Teplitz, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed January 31, 1978.


Attorney(s) appearing for the Case

Sidney A. Soltz, 511 Biscayne Bldg., Miami, Fla., for the petitioners. Thomas M. Cryan, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated cases respondent determined various amounts of liabilities for various reasons.

In docket No. 9749-75 respondent issued notices of transferee liability against Gladys B. Teplitz and Jill Wolk as follows:


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