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parties to the prior action; (2) the claims in the subsequent
litigation must be in substance the same as those in the prior
litigation; and (3) the earlier litigation must have resulted in
a final judgment on the merits. Nevada v. United States, 463
U.S. 110, 130 (1983); Commissioner v. Sunnen, supra at 597.
Pursuant to section 6901(h), petitioners, as trustees, are
considered transferees of the estate. For purposes of res
judicata, a transferee of property is in privity with a
transferor of such property. Estate of Egan v. Commissioner, 28
T.C. 998, 999 (1957), affd. 260 F.2d 779 (8th Cir. 1958). In
addition, the Court's determination that the period of
limitations had expired with respect to the estate is a final
decision on the merits. Sec. 7459(e); Saso v. Commissioner, 93
T.C. 730, 734 (1989); Badger Materials, Inc. v. Commissioner, 40
T.C. 1061, 1063 (1963); United Business Corp. of Am. v.
Commissioner, 19 B.T.A. 809, 832 (1930), affd. 62 F.2d 754 (2d
Cir. 1933).
Petitioners' argument must be rejected, however, because the
claim presented in the instant case is not the same as the claim
presented in Estate of Mickler v. Commissioner, docket No. 15954-
94. See Gulf States Steel Co. v. United States, 287 U.S. 32, 44
(1932); American S.S. Co. v. Wickwire Spencer Steel Co., 8 F.
Supp. 562, 566 (S.D.N.Y. 1934); cf. Estate of Hunt v. United
States, 309 F.2d 146, 148 (5th Cir. 1962). While petitioners
contend that the tax respondent seeks to collect in the instant
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