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BAPTISTE v. C.I.R.

No. 93-2960.

29 F.3d 433 (1994)

Gabriel J. BAPTISTE, Jr., Transferee, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 12, 1994.

Attorney(s) appearing for the Case

Paul J. Peter of Lincoln, NE, for appellant.

Christine A. Grant, Washington, DC, argued (Gary R. Allen and David I. Pincus, on the brief), for appellee.

Before McMILLIAN, WOLLMAN and BEAM, Circuit Judges.

McMILLIAN, Circuit Judge.

Gabriel J. Baptiste, Jr. (Gabriel) appeals the United States Tax Court's determination that (1) the decision in Estate of Baptiste v. Comm'r, No. 44928-85 (T.C. May 13, 1988) (Estate of Baptiste), was res judicata as to the existence and amount of estate tax imposed on the transfer of Gabriel J. Baptiste, Sr.'s Estate for purposes of determining Gabriel's transferee liability pursuant to 26 U.S.C. § 6324(a), and (2) he...

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