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KAYIAN v. COMMISSIONER

Docket Nos. 6431-96, 11210-96.

78 T.C.M. 404 (1999)

T.C. Memo. 1999-296

Robert John Kayian, Transferee v. Commissioner. Nicholaus M. Kayian, Transferee v. Commissioner.

United States Tax Court.

Filed September 3, 1999.

Attorney(s) appearing for the Case

Geoffrey Todd Hodges, for the petitioners. Randall B. Pooler, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

In separate notices of transferee liability (notices), respondent determined that petitioner Robert John Kayian (Robert Kayian) and petitioner Nicholaus M. Kayian (Nicholaus Kayian) are liable as transferees in amounts not exceeding $10,933 and $8,200, respectively, plus interest thereon as provided by law, for the unpaid Federal income tax (tax) liability of Harry K. Kayian, Sr. (Mr. Kayian, Sr.) for...

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