Memorandum Opinion
OPPER, Judge:
This is a related proceeding to that in Seattle Trust and Savings Bank, 22 T. C. — [Dec. 20,558], decided this day. There respondent determined a deficiency as transferee resulting in an alleged liability for estate tax and penalty of this petitioner, against which, as original taxpayer, respondent has determined deficiencies in estate tax and penalty which were here put in issue of $353,095.05 and $176,547...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.