1. Home
  2. Browse Decisions
  3. T.C.
  4. 93 T.C.
  5. 93 T.C. 475 (1989)
 

GUMM v. COMMISSIONER

Docket Nos. 12065-85, 12586-85.

93 T.C. 475 (1989)

NANCY J. GUMM, AKA NANCY J. GUMM ERRICHETTI, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ELLEN GUMM BAILEY, FORMERLY KNOWN AS ELLEN GUMM REUBEN, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 11, 1989.

Attorney(s) appearing for the Case

Nancy J. Gumm, pro se in docket No. 12065-85.

Robert E. Noel, for the petitioner, in docket No. 12586-85.

Jeffrey A. Hatfield, for the respondent.

SWIFT, Judge:

In separate notices of transferee liability, each dated February 15, 1985, respondent determined that petitioners were liable as transferees for the Federal estate tax deficiency and addition to tax determined against the estate of Martha O'Hair Kirsten (the estate) as follows:

                                          Addition to tax
    Date of death        Estate tax       sec. 6651(a)(2)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases