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transferee and a successor transferee for purposes of this issue.
See Bos Lines, Inc. v. Commissioner, 354 F.2d 830, 833-834 (8th
Cir. 1965), affg. T.C. Memo. 1965-71; see Robinette v.
Commissioner, 139 F.2d 285, 286 (6th Cir. 1943), affg. 46 B.T.A.
1138 (1942); Estate of Goldsborough v. Commissioner, 70 T.C.
1077, 1086 (1978), affd. without published opinion 673 F.2d 1310
(4th Cir. 1982); Fibel v. Commissioner, 44 T.C. 647, 659 (1965).
4. Statute of Limitations for Assessment of Transferee
Liability for 1986
In the closing agreements relating to Timothy Riffe's and
Kathleen Pert's 1986 joint return, it was agreed that Timothy
Riffe (but not Kathleen Pert) was liable for the addition to tax
for fraud. If there were no fraud on Timothy Riffe's and
Kathleen Pert's 1986 tax return, then the time to assess tax
against petitioner as transferee would apparently have expired
before May 27, 1994, when respondent sent the notices of
transferee liability to petitioner.
Petitioner contends that respondent is not entitled to
summary judgment on the issue of the statute of limitations for
1986 because the evidence, viewed most favorably for petitioner,
does not require a finding that the statute of limitations is
still open. However, petitioner cites no fact that is material
to deciding respondent's motion and that remains in dispute.
Petitioner argues that if respondent fails to establish civil
fraud, then the statute of limitations bars the assessment of any
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