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EGGLESTON v. COMMISSIONER

Docket No. 8299-82.

50 T.C.M. 333 (1985)

T.C. Memo. 1985-327

Arlene Eggleston, Transferee v. Commissioner.

United States Tax Court.

Filed July 3, 1985.

Attorney(s) appearing for the Case

David L. Moore, for the petitioner. Janine L. Hook, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

By notice dated January 15, 1982, respondent determined that petitioner was liable, as transferee, for the unpaid estate tax of the estate of Robert McJohnston Jardine, in the amount of $6,963.60, together with addition to tax under section 66511 of $102.90. In her petition herein, petitioner challenges this determination. When the case was called for trial at Portland, Oregon, pursuant...

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