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 estatePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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