CONNELL v. COMMISSIONER

Docket No. 28893-88.

63 T.C.M. 3190 (1992)

T.C. Memo. 1992-366

Marjorie E. Connell v. Commissioner.

United States Tax Court.

Filed June 29, 1992.


Attorney(s) appearing for the Case

Charles Wist, 11111 Katy Frwy., Houston, Tex., for the petitioner.

David H. Peck, for the respondent.


Memorandum Findings of Fact and Opinion

COLVIN, Judge.

Respondent determined that petitioner Marjorie E. Connell, formerly Killian, is liable as transferee of the Estate of Jerry Killian for 1981 income tax in the amount of $14,840.66, plus additions to tax for negligence under section 6653(a)(1) and (2) in the amounts of $742.03 and 50 percent of the interest due on $14,840.66, and increased interest under section 6621(c).

The issue for decision...

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