Robert John Kayian, Transferee - Page 1
















                                 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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