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O'SULLIVAN v. COMMISSIONER

Docket No. 24170-91.

67 T.C.M. 1968 (1994)

T.C. Memo. 1994-17

Shirley O'Sullivan, Frank J. O'Sullivan, Anne Marie O'Sullivan and Nancy C. O'Sullivan, Transferees v. Commissioner.

United States Tax Court.

Filed January 12, 1994.

Attorney(s) appearing for the Case

Shirley O'Sullivan, pro se. William A. McCarthy and Thomas E. Carter, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined transferee liability under section 6901 against Shirley O'Sullivan, Anne Marie O'Sullivan, Nancy C. O'Sullivan, and Frank J. O'Sullivan in the amounts of $4,310, $1,615, $1,615, and $1,615, respectively, plus interest, for unpaid 1983 Federal income taxes, and additions to tax, due from Frank P. O'Sullivan (decedent).

Unless otherwise indicated, all section references are...

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