TERRANOVA v. COMMISSIONER

Docket Nos. 109659, 109660, 109672.

2 T.C.M. 616 (1943)

Giovaninni Terranova v. Commissioner. Amalia DiStefano v. Commissioner. Salvatore DiStefano v. Commissioner.

United States Tax Court.

Entered August 7, 1943.


Attorney(s) appearing for the Case

Timothy J. Nighan, Esq., 525 Genesee Valley Trust Bldg., Rochester, N. Y., for the petitioners. Francis S. Gettle. Esq., for the respondent.


Memorandum Opinion

ARUNDELL, Judge:

These several proceeding were called for hearing in Buffalo, New York, on June 1, 1943, and were thereupon consolidated for hearing and disposition. In Docket No. 109659 respondent determined that petitioner was liable as transferee of the assets of the estate of Michael Terranova, her son, in the amount of $4,671.14, "plus interest as provided by law." On the same day respondent determined that petitioners, Amalia DiStefano...

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