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HUDDLESTON v. COMMISSIONER

Docket Nos. 14693-90, 17507-90, 17536-90, 17547-90, 20536-90.

100 T.C. 17 (1993)

ALICIA ST. JOHN HUDDLESTON, TRANSFEREE, A MINOR, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 13, 1993.

Attorney(s) appearing for the Case

Alicia St. John Huddleston, pro se in docket No. 14693-90.

William A. Neilson, A. Albert Ajubita, and Douglas L. Salzer, for petitioner Kevin D. Huddleston in docket No. 17507-90, for petitioner Lindsay M. Huddleston in docket No. 17536-90, and for petitioner Meghan H. Delgiorno in docket No. 17547-90.

Albert J. Huddleston, pro se in docket No. 20536-90.

Susan Smith Canavello, for respondent.

OPINION

SWIFT, Judge:

This matter is now before us on petitioner Albert J. Huddleston's (petitioner)2 motion for summary judgment.

The underlying issue in these consolidated cases is the correctness of respondent's determination that petitioner is liable as a fiduciary under section 69013 with respect to a $345,147 deficiency in the Federal estate tax of the Estate of Madeline S. Huddleston...

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