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  5. 57 T.C.M. 1231 (1989)
 

ESTATE OF CHRISTIAN v. COMMISSIONER

Docket Nos. 7369-76, 7370-76, 7371-76, 7372-76, 7373-76, 7374-76, 7375-76, 11092-76, 11093-76, 3740-77, 3829-77.

57 T.C.M. 1231 (1989)

T.C. Memo. 1989-413

Estate of Elizabeth Christian, Deceased, Linda A. Steele and Catherine J. Rodino, Co-Executrixes, et al. v. Commissioner.

United States Tax Court.

Filed August 10, 1989.

Attorney(s) appearing for the Case

Joe C. Emerson and Theodore J. Esping, for the petitioners. Brett James Miller, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes, and also determined that petitioners are liable as transferees, as follows:

                          Docket    Taxable   Deficiency/
Petitioner(s)               No.      Year      Liability

Elizabeth Christian2     7369-76   12/31/73...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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