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(a) By Kathleen Pert, and (b) by Kathleen Pert, personal
representative of the Estate of Timothy C. Riffe, the alleged
transferors in this case. We hold that he may not.
(2) Whether the statute of limitations bars assessment of
transferee liability against petitioner for 1986. We hold that
it does not. Petitioner does not claim that the statute of
limitations bars the assessment of transferee liability against
him for 1987, 1988, or 1989.
Respondent's motion raises issues of first impression for
this Court. Our decision on both issues is based on our holding
that a transferee (and a successor transferee) is bound by a
closing agreement made under section 7121 by Commissioner and the
transferor. We leave certain other issues for trial, such as
whether (or to what extent) petitioner is a transferee.
References to petitioner are to Harvey Pert. Kathleen Pert,
his wife, was formerly married to Timothy Riffe, deceased.
Kathleen Pert was formerly Kathleen Riffe.
Section references are to the Internal Revenue Code of 1986
as in effect during the years at issue. Rule references are to
the Tax Court Rules of Practice and Procedure.
Summary judgment or partial summary judgment is appropriate
if the pleadings, answers to interrogatories, depositions,
admissions, affidavits and any other acceptable materials, show
that there is no genuine issue as to any material fact and that a
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