United States Tax Court May 29, 2014, 10882-10, 10883-10, 10884-10, 10885-10 (Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner)

142 T.C. No. 19

UNITED STATES TAX COURT

JULIA R. SWORDS TRUST, TRANSFEREE, MARGARET R. MACKELL,

DOROTHY R. BROTHERTON, AND JULIA R. SWORDS, CO-TRUSTEES,

ET AL.,1 Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 10882-10, 10883-10, Filed May 29, 2014.

10884-10, 10885-10.

R issued notices of transferee liability to Ps to collect D’s

unpaid Federal income tax pursuant to I.R.C.