United States Tax Court July 30, 1979, Docket Nos. 607-74, 5698-74 (Estate of Gokey v. Commissioner)

lead-opinion

Wiles, Judge:

Respondent determined a $160,502.94 deficiency in the Federal estate tax of Joseph G. Gokey,1 and further determined that trustees Mildred A. Gokey and the First National Bank of Chicago were liable for the same amount under section 69012 as transferees of the assets of the Estate of Joseph G. Gokey.