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ELIAS v. COMMISSIONER

Docket Nos. 706-92, 707-92, 708-92, 709-92, 710-92, 711-92.

100 T.C. 510 (1993)

SUSAN B. ELIAS, TRANSFEREE, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 8, 1993.

Attorney(s) appearing for the Case

Frederick J. Czerwionka, for petitioners.

John Q. Walsh, for respondent.

OPINION

RUWE, Judge:

This matter is before the Court on petitioners' motion for summary judgment filed pursuant to Rule 121.2 Petitioners seek summary judgment against respondent's determination of transferee liability against each petitioner in the amount of $63,817 for unpaid 1986 and 1987 income taxes and additions to tax due from petitioners' parents, Basil C. Elias and Sarah A. Elias. Petitioners resided in Illinois...

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