DENMAN, Circuit Judge.
Homer H. Tooley, as executor of the will of Carrie M. Botts, who had been the widow of J. M. Botts, seeks review of a decision of the United States Board of Tax Appeals holding that her estate is the transferee, under section 311 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Code, § 311, of certain assets of the estate of J. M. Botts, and liable as such transferee for the federal tax of Mr. Botts' income for the calendar year 1933. No...
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