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COBB v. COMMISSIONER

Docket Nos. 11848-83, 22372-83, 22373-83, 22374-83, 22375-83.

49 T.C.M. 1364 (1985)

T.C. Memo. 1985-208

Elvie Cobb, Transferee of the Estate of Carrie May Duncan, Deceased, et al. v. Commissioner.

United States Tax Court.

Filed April 30, 1985.

Attorney(s) appearing for the Case

Jesse T. Mountjoy, for the petitioner in Docket No. 11848-83. Joseph E. Ternes, Jr., for the petitioners in Docket Nos. 22372-83, 22373-83, 22374-83, 22375-83. Scott R. Cox, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in Federal gift tax, additions to tax, and Federal estate tax, either directly or as transferees, against the various petitioners herein as follows:

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                                                 Deficiency        Deficiency      Additions
          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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