PATTERSON, Circuit Judge.
The commissioner gave notice to the petitioner of income tax deficiency of $6,560 for the year 1933. The commissioner claimed that the estate of one Schaub had realized a gain of $52,480 on sale of a farm and had become liable for income tax of $6,560, and that as the executors had not paid the tax the petitioner was liable as transferee. The Board of Tax Appeals sustained the commissioner.
Philipina Schaub died in 1923, seized of...
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