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liability plus interest was unpaid. Id. The Commissioner mailed
separate notices of transferee liability to the taxpayers,
asserting a transferee liability against each taxpayer of $50,000
plus interest. Id.
The issue in the case was whether the taxpayers were liable
for interest on the amount of their personal liabilities for
unpaid estate tax from the due date of the estate tax return.
Id. at 254. We held that each taxpayer was liable for interest
on the amount of his personal liability for unpaid estate tax
from the due date of the estate tax return.
On the appeal of our decision in Baptiste v. Commissioner,
supra, the Court of Appeals for the Eleventh Circuit affirmed our
decision.3 Baptiste v. Commissioner, 29 F.3d 1533 (11th Cir.
1994). The Court of Appeals reasoned that the obligation imposed
by section 6324(a)(2) is not a tax liability but “a personal
liability of the general sort imposed by federal law” because
otherwise, there would be no need for the Code to provide a
separate procedure under section 6901(a) to collect transferee
liabilities in the same way it collects tax liabilities. Id. at
1541. The Court of Appeals stated that if a transferee liability
under section 6324(a)(2) were a tax liability, then section
3 Our decision was also appealed to the U.S. Court of
Appeals for the Eighth Circuit, which reversed it in part. See
Baptiste v. Commissioner, 29 F.3d 433 (8th Cir. 1994), affg. in
part and revg. in part 100 T.C. 252 (1993).
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