KIEFERDORF v. COMMISSIONER

Docket No. 109029.

1 T.C. 772 (1943)

MAY R. KIEFERDORF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 16, 1943.


Attorney(s) appearing for the Case

Kenneth M. Johnson, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.


OPINION.

DISNEY, Judge:

The Commissioner, after having made a jeopardy assessment against petitioner, sent her a notice of a deficiency as a transferee of assets of the estate of her deceased husband, for his income tax in the amount of $557.31 for the calendar year 1939. The facts are found to be as stipulated.

Petitioner's husband, W. J. Kieferdorf (hereinafter referred to as decedent), a resident...

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