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).
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