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BROWN v. COMMISSIONER

Docket No. 13482-78.

75 T.C. 172 (1980)

ALICE F. BROWN, JEFFREY N. BROWN, SUSAN A. BROWN, ANN E. MARSHALL KNOBLOCH, THOMAS ROBERT MARSHALL, DAVID WILLIAM BROWN, DAVID JOHN MARSHALL, PAMELA SUE BROWN, ROBERT MARSHALL, REBECCA E. BROWN, PEGGY A. BROWN DECLUE, AND TIMOTHY RICHARD BROWN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1980.

Attorney(s) appearing for the Case

John T. Sharpnack, for the petitioners.

Rodney J. Bartlett, for the respondent.

BRUCE, Judge:

Respondent determined deficiencies in the Federal income taxes for various tax years ending in 1973 of 12 related trusts. Notices of deficiency were sent to the beneficiaries of those trusts on September 21, 1978, as alleged transferees of their respective beneficial trusts, as follows:

                                             Taxable                      Sec.
                                              year...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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