McCUE v. COMMISSIONER

Docket No. 308.

1 T.C. 986 (1943)

AGNES McCUE, ADDRESSED AS TRANSFEREE OF THE ESTATE OF JOHN J. NOLAN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 20, 1943.


Attorney(s) appearing for the Case

Frederick L. Pearce, Esq., for the petitioner.

R. C. Whitley, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner mailed a notice to Agnes McCue on September 28, 1942, in which he stated that she was liable as a transferee for estate tax liability of the estate of John J. Nolan in the amount of $55,346.49. Agnes McCue filed a petition with this Court within 90 days of the receipt of that letter, contesting her liability as determined therein by the Commissioner. That is the proceeding...

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