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respondent did not properly credit Mrs. Pert's payments of
$50,000 that she made on June 27, 1991, and $20,000 that she made
on December 11, 1991. We disagree. On July 2, 1991, respondent
credited Mrs. Pert's $50,000 payment by applying $28,976 to 1986
and $21,024 to 1989 ($50,000 total). On December 20, 1991,
respondent credited Mrs. Pert's $20,000 payment by applying
$15,000 to 1986 and $5,000 to 1988.
F. Mrs. Pert's Motion To Enter Decision Based on U.S.
Bankruptcy Court Order
Mrs. Pert filed a motion to enter decision in her favor
based on the order of the U.S. Bankruptcy Court for the Middle
District of Florida, Tampa Division, that transferee liability is
not a tax, but is a general unsecured claim that is not excepted
from discharge under 11 U.S.C. sections 507 or 523 (1994) of the
Bankruptcy Code. In re Pert, No. 93-13179-8B7 (M.D. Fla. Sept.
27, 1996) (order granting debtor's motion for summary judgment).
The U.S. Bankruptcy Court concluded that Mrs. Pert's previous
discharge applied to her transferee liability. Respondent
objected to Mrs. Pert's motion.
Our conclusion here does not conflict with the U.S.
Bankruptcy Court's Order. We are not deciding whether Mrs. Pert
was discharged of transferee liability under the bankruptcy laws;
we are deciding whether Mrs. Pert is liable as a transferee and
whether Mr. Pert is liable as a successor transferee under the
Internal Revenue Code. Neither party has informed us that there
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