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NASON v. COMMISSIONER

Docket No. 10796-77.

51 T.C.M. 1455 (1986)

T.C. Memo. 1986-297

Carole L. Nason a/k/a Carole L. Bales v. Commissioner.

United States Tax Court.

Filed July 21, 1986.

Attorney(s) appearing for the Case

Arnold Ostwald, for the petitioner. Harvey S. Sander, for the respondent.

Memorandum Opinion

WILBUR, Judge:

This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1

Respondent determined that Carole L. Nason, a/k/a/ Carole L. Bales (petitioner herein) is liable in the amount of $37,836.75, plus interest as provided by law, as transferee and beneficiary of property of the estate of Davis Bales, deceased...

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