T.C. Memo. 1997-150 UNITED STATES TAX COURT HARVEY M. PERT, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent KATHLEEN M. PERT, F.K.A. KATHLEEN M. RIFFE, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13783-94, 13784-94. Filed March 24, 1997. B. Gray Gibbs, for petitioners. Michael A. Pesavento, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Kathleen M. Pert (Mrs. Pert), formerly known as Kathleen M. Riffe, was married to Timothy C. Riffe (Mr. Riffe) until he died, and later married to Harvey M. Pert (Mr. Pert).Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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