KOELSCH, Circuit Judge. These are actions combined in this court to review two decisions of the Tax Court sustaining the Commissioner’s determination that the petitioners are liable as transferees for unpaid estate taxes, pursuant to sections 827(b) and 900 of the Internal Revenue Code of 1939. ( 26 U.S.C. §§ 827 (b), 900 (1952 ed.)). 1 The < citation…
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