Estate of Irene H. Govern, Deceased, Revocable Trust of Charles S. Govern, Sr., Transferee, June G. Hall, Trustee and Transferee, June G. Hall, Transferee of Transferee, Muriel McNulty, Transferee o - Page 1

                                 T.C. Memo. 1996-434                                  


                               UNITED STATES TAX COURT                                


               ESTATE OF IRENE H. GOVERN, DECEASED, REVOCABLE TRUST OF                
               CHARLES L. GOVERN, SR., TRANSFEREE, JUNE G. HALL,                      
               TRUSTEE AND TRANSFEREE, JUNE G. HALL, TRANSFEREE OF                    
               TRANSFEREE, MURIEL MCNULTY, TRANSFEREE OF TRANSFEREE,                  
               AND VIRGINIA YEGEN, TRANSFEREE OF TRANSFEREE,                          
               Petitioners v. COMMISSIONER OF INTERNAL REVENUE,                       
               Respondent                                                             


               Docket No. 17987-93.               Filed September 24, 1996.           


               Sue Ann Nelson and Tracy M. Smith, for petitioners.                    
               John Schmittdiel, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               HAMBLEN, Judge:  Respondent determined that June G. Hall               
          (petitioner) is liable as trustee and transferee of the revocable           
          trust of Charles L. Govern, Sr., and as transferee of the estate            





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