OPINION
ATKINS, Judge:
The respondent determined that there was a deficiency in estate tax in the amount of $10,400.81 due from the estate of Raymond R. Scott. He asserted that each of the petitioners, Donald Scott and Robert Scott, is liable for the full amount of the deficiency, as transferee and beneficiary of the estate. He also determined that the petitioner, Estate of Burt Edsall, is liable for the full amount of such deficiency, representing...
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