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ESTATE OF ELLIOTT v. COMMISSIONER

Dockets Nos. 5731-69-5736-69.

57 T.C. 152 (1971)

ESTATE OF MAE ELLIOTT, MRS. J. E. CRABTREE, A.K.A. MRS. MARY KATHRYN CRABTREE, EXECUTRIX, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1971.

Attorney(s) appearing for the Case

Joe H. Staley, Jr., and A. E. Aikman, for the petitioners.

Roy E. Graham, for the respondent.

DAWSON, Judge:

In these consolidated cases the respondent determined a Federal estate tax deficiency of $79,266.31 against the Estate of Mae Elliott, Mrs. J. E. Crabtree, a.k.a. Mary Kathryn Crabtree, executrix, in docket No. 5731-69. In respect of such determination, respondent also asserted, pursuant to section 6901, I.R.C. 1954,2 the following fiduciary and transferee liabilities:

                      Petitioner...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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