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LEIGH v. COMMISSIONER

Docket No. 10951-76.

72 T.C. 1105 (1979)

KENNETH LEIGH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1979.

Attorney(s) appearing for the Case

Anthony M. Vienna, for the petitioner.

Kenneth G. Gordon, for the respondent.

DRENNEN, Judge:

Respondent determined that petitioner in his capacity as fiduciary of the Estate of Charles W. Cooper, deceased, is personally liable for the undischarged estate tax owed by the estate in the amount of $27,061.

Due to a concession by respondent,1 the only issue presented for our resolution is whether petitioner can be held personally liable in his capacity as administrator...

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