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case is the same tax she sought to collect in docket No. 15954-
94, they fail to recognize that the decision by the Court in
docket No. 15954-94 was based on the fact that collection of tax
from the estate was barred by the statute of limitations.
Accordingly, petitioners' reliance on Baptiste v. Commissioner,
29 F.3d 1533, 1541 (11th Cir. 1994), affg. T.C. Memo. 1992-198,
is misplaced. When confronted with an issue, in some respects
analogous to this one, the Supreme Court explained that "The
effective scope of the decision rendered is no broader than the
issue, opinion, and findings." Gulf States Steel Co. v. United
States, supra at 44. In the instant case, respondent seeks to
collect tax under a theory of transferee liability within the
statutory period applicable to petitioners as initial
transferees. See sec. 6901(c)(1). The doctrine of res judicata
does not prevent her from doing so.
Section 6901 permits the Commissioner to proceed against a
transferee of property of a decedent in order to collect unpaid
estate taxes. Sec. 6901(a)(1)(A)(ii). The period of limitations
for assessment of a transferee's liability ends 1 year after the
expiration of the period of limitation for assessment against the
transferor.2 Sec. 6901(c)(1). Respondent mailed the notices of
transferee liability to petitioners 1 day prior to the running of
2The flush language of sec. 6901(c) provides an exception to
the additional-1-year rule, but that exception is not relevant in
the instant case.
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