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ESTATE OF GUIDA v. COMMISSIONER

Docket Nos. 594-77, 6396-77, 6442-77, 6446-77, 6937-77, 6938-77.

69 T.C. 811 (1978)

ESTATE OF GIULIA GUIDA, DECEASED, FAY M. DECKER, EXECUTRIX, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 27, 1978.

Attorney(s) appearing for the Case

Sidney Eagle, for the petitioners.

William F. Halley, for the respondent.

TANNENWALD, Judge:

This matter is before us on respondent's motion to dismiss and to require merger of appeal into a previously filed appeal2 and petitioners' motions for judgment dismissing all notices of deficiency.

FINDINGS OF FACT

The facts are not in dispute. The Estate of Giulia Guida consisted entirely of jointly held savings accounts and real property which passed to the surviving joint owners and devisees...

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