Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined transferee liabilities for deficiencies in estate tax for petitioners in Docket Nos. 65163 and 65166 as Transferees of the Estate of Nellie B. Harrison, and for the petitioners in Docket Nos. 65164 and 65165 as Transferees of the Estate of J. F. Harrison, as follows:
Docket No. Deficiency 65163 ................ $20,002.83 65164 .......
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