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NEELY v. COMMISSIONER

Docket Nos. 16477 and 19515.

8 T.C.M. 698 (1949)

Eleanor Neely v. Commissioner. Peoples First National Bank and Trust Company (Trustee) v. Commissioner.

United States Tax Court.

Entered August 10, 1949.

Attorney(s) appearing for the Case

John D. S. Truxall, Esq., for the petitioners. George C. Lea, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined that the petitioners are liable as transferees for income taxes of Edwin S. Neely, deceased, for 1944 in the amount of $585.63, plus interest. The only issue is whether the Commissioner has shown transferee liability. The facts have been stipulated.

[The Facts]

Edwin S. Neely, brother of Eleanor, died on January 2, 1946, while residing in Pittsburgh, Pennsylvania. He...

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