PEARLMAN v. COMMISSIONER

Docket No. 112500.

4 T.C. 34 (1944)

FLORENCE PEARLMAN, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 27, 1944.


Attorney(s) appearing for the Case

Nathan Silberstein, Esq., and M. Wolf, Esq., for the petitioner.

Myron S. Winer, Esq., for the respondent.


The Commissioner determined that petitioner is liable, as transferee of assets of Martin M. Pearlman, deceased, "for deficiencies of income taxes due from the Estate of Martin M. Pearlman, Deceased," as follows:

1934 ----------------------------------------------   $3,022.49
1935 ----------------------------------------------    2,633.84
1936 ----------------------------------------------    2,813.66
1937 ----------------------------------------------    5...

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