T.C. Memo. 1999-296
UNITED STATES TAX COURT
ROBERT JOHN KAYIAN, TRANSFEREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
NICHOLAUS M. KAYIAN, TRANSFEREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6431-96, 11210-96. Filed September 3, 1999.
Geoffrey Todd Hodges, for petitioners.
Randall B. Pooler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: In separate notices of transferee liability
(notices), respondent determined that petitioner Robert John
Kayian (Robert Kayian) and petitioner Nicholaus M. Kayian
(Nicholaus Kayian) are liable as transferees in amounts not ex-
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