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HUDDLESTON v. COMMISSIONER

Docket No. 20536-90.

67 T.C.M. 2521 (1994)

T.C. Memo. 1994-131

Albert J. Huddleston v. Commissioner.

United States Tax Court.

Filed March 29, 1994.

Attorney(s) appearing for the Case

Albert J. Huddleston, pro se. Susan Smith Canavello, for the respondent.

Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on the parties' cross-motions for summary judgment.1

The issue raised by the parties in their cross-motions for summary judgment is whether petitioner is personally liable as a fiduciary under section 6901 with respect to a $345,147 deficiency in the Federal estate tax of the Estate of Madeline S. Huddleston (decedent) and with respect to the related $172...

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