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GLADNEY v. COMMISSIONER

Docket Nos. 6294-77, 6355-77.

45 T.C.M. 280 (1982)

T.C. Memo. 1982-708

William Kelly Gladney, Evelyn Gladney Witherspoon, Celeste Gladney Peers, Julian M. Gladney, and Edward Lee Gladney, Transferees v. Commissioner. William F. Bonner, Jr., Estate of Bettina Bonner, William F. Bonner, Jr., Executor, Transferee v. Commissioner.

United States Tax Court.

Filed December 6, 1982.

Attorney(s) appearing for the Case

Edward Lee Gladney, for the petitioners in docket No. 6294-77. Charles B. Sklar and Robert T. Bowsher, 830 North St., Baton Rouge, La., for the petitioners in docket No. 6355-77. William A. Neilson and Alan H. Kaufman, for the respondent.

Memorandum Opinion

CHABOT, Judge:*

Respondent determined that petitioners are liable as transferees of the assets of the Board of Trustees of the John M. Bonner Memorial Home (hereinafter sometimes referred to as "the Board") for unpaid Federal excise taxes under section 4945,1 as follows:

  Docket                                       Transferee...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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