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Respondent contends that the claim arose prior to the
transfer because the liability accrued on the due date of the
decedent's income tax return for 1982. Petitioner asserts that
the claim arose after the transfer because no definitive
partnership-related liability was determined at the time of the
transfer. Petitioner further asserts that post-1984 case law was
not yet determined and that it was that case law that provided
the groundwork for this Court's decision which imposed the
partners' tax liability. Neither of these assertions has merit.
The liability for the decedent's 1982 income tax accrued on April
15, 1983, the due date of the return. Swinks v. Commissioner, 51
T.C. 13, 17 (1968); see O'Sullivan v. Commissioner, T.C. Memo.
1994-17; LaMothe v. Commissioner, T.C. Memo. 1990-63. The
transfers took place on January 10, 1986, after the decedent's
death. Although the transfer must occur after the tax liability
accrues, the tax need not be assessed at the time of the
transfer. See O'Sullivan v. Commissioner, supra; LaMothe v.
Commissioner, supra. "A transferee is liable retroactively for
the transferor's taxes and additions to tax in the year of the
transfer to the extent of assets received from the transferor,
even though the tax liability of the transferor was unknown at
the time of the transfer." Swinks v. Commissioner, supra at 17.
Respondent contends that petitioner received the assets of
the decedent's estate without giving a reasonably equivalent
value in exchange. Respondent relies on the value of the estate
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