Thomas H. Scott and Lynn D. Scott, Transferees - Page 1

                                 T.C. Memo. 1998-426                                  


                               UNITED STATES TAX COURT                                


           THOMAS H. SCOTT AND LYNN D. SCOTT, TRANSFEREES, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5245-95.                Filed November 30, 1998.            


               Thomas G. Hodel, for petitioners.                                      
               William R. Davis, Jr. and Jerry L. Leonard, for respondent.            


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  In separate notices of transferee liability           
          (notices), respondent determined that petitioner Thomas H. Scott            
          (Mr. Scott) and petitioner Lynn D. Scott (Ms. Scott) are liable             
          as transferees of Mountain States Stock Transfer Agents, Inc.               
          (MSSTA) (1) in amounts not exceeding $104,580 and $95,072, re-              






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