1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 859 (1982)
 

MAGILL v. COMMISSIONER

Docket Nos. 9094-74, 9126-74, 9127-74.

43 T.C.M. 859 (1982)

T.C. Memo. 1982-148

Irene Magill, Transferee, et al. v. Commissioner.

United States Tax Court.

Filed March 24, 1982.

Attorney(s) appearing for the Case

Richard S. Hartford, for the petitioner in Docket No. 9094-74. Richard M. Kates, 33 N. LaSalle St., Chicago, Ill., for the petitioners in Docket Nos. 9126-74 and 9127-74. Bryan R. Sullivan, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent has determined that the petitioners in these consolidated cases are liable as transferees (or, in the case of petitioner Phyllis Berliant, as a transferee of a transferee) for the unpaid estate tax of the estate of Rae Berliant, as follows:2

-----------------------------------------------------------------------------------
                       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases