TAX COURT OPINION

Case: Carrie H. Suchar, Transferee
Docket Number: 17336-02
Judge: Swift
Opinion Type: memo
Filed: 02/14/2005
Pages: 4

CAL, | . I. JUDGE T.C. Memo. 2005-23 UNITED STATES TAX COURT CARRIE H. SUCHAR, TRANSFEREE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. ll33£-H2, 17337-02 17338-02. Filed February 14, 2005. Edward DeFranceschi, David Klemm, and Jason Bell, for petitioners. Carina J. Campobasso and Louise R. Forbes, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: By notices dated August 6, 2002, respondent determined that petitioners Carrie, Tracy, and Deborah Suchar ¹ Cases of the following petitioners are consolidated herewith: Deborah R. Suchar, Transferee, docket No. 17337-02; and Tracy L. Suchar, a.k.a. Tracy L. Sommers, Transferee, docket No. 17338-02. SERVED fEB 1 4 2005 - 2 - were liable as transferees relating to their father Richard Suchar's (Richard) Federal income tax liabilities for the years 1995 ($23,278) and 1996 ($20,238), plus penalties and interest. -. Based on respondent's determination as to the value of assets transferred by Richard to Carrie, Tracy, and Deborah, respondent determined that the amounts of the respective transferee liabilities of Carrie, Tracy, and Deborah relating to Richard's above Federal income tax liabilities, penalties, and interest, were as follows:2 Carrie $51,394 Tracy $25,000 Deborah $25,000 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. FINDINGS OF FACT Some of the facts have been stipulated and are so found. At the time they filed their petitions, Carrie resided in Maine, and Tracy and Deborah resided in California. 2 To the extent the Court's conclusions herein as to the value of Richard's prope.rty that was transferred to petitioners are higher than the value therefor initially determined by respondent, petitioners' respondent has pending a motion to increase transferee liabilities accordingly. Bÿ imirriage between Richard--and his fir t wife, usan Suchar -. 3s - (Siisan).,uthere'twas born adson-,1 John Suchary( John) , a ( threendaughtersg petiti-onersqhereine -:mCarpig,yTracy, and Debordhrf.iRichard and Susan's marrrage endedt n·¿ljvorgenin 1982. cIn -Aprilwof 1985, Richard married¡ Mardlou ¿Suchar, jMarilo3) Thatnmarrfagé ended in.tdivorce on; August. h6, lÆ94,3 the yeap in . which -Richard retired from the Central Maine Power Compa3y. By thät márriage'; ho (chirldren -¿were &orn. ne n 1994,±átnthéctime of -Richard' sya d Mari¼po,u' s diyorce, tw&tearcels Sof Teatopropertyrlocated in China Maine, that had been i Rich-árd' sifamily for-awnumber of 3generations were ned by Richard and Marilou às tenants in common gygg Thetfirst párcel. coñsisted;of 218 agres.-of Jan on h h a A of ?fäfm buildings±were slocated .( fgms acreage Thë:secondcparcel, ädjacent:to the first, parcel, onsi te ofralstúäll homet locatêd göngapproximätelyghagreszof and ær DDÈing. all orzapportion of Richard' s.first marr4age, c aÉdhSüran apparentlycliyëdion the residencegacreage wi John Carfie7, Tracy,7'an'd rD~eborah. . . e N ½ .;b '0a1 7 Sitiée her1divorce. fróm Richard in 1 84 Susap hg pgnt nued to LliVé?'ôn3á third .parcel cof reals propertyy locatednadjacept .to, the fàihmiac'reage arrd the residence qcreage.Ji2 2R ela f M3Rúa k Ctn n 900 R o de,v -Cr 2 V 7 20 t C[ . c cc o T .. jjinnoc. on bLlani .30 . Enc 09 1o3 en O BOG11 O UU idoff C 10 bnOO b od n o of enifalo2 d4., AJ 934 T , .A- n®rr . ,, C p n . ) 1ò0 We 2 3.7 TE o n m n1 . a I