SULLIVAN v. COMMISSIONER

Docket No. 18711.

9 T.C.M. 2 (1950)

Marjorie U. Sullivan, Transferee v. Commissioner.

United States Tax Court.

Entered January 11, 1950.


Attorney(s) appearing for the Case

Vincent J. Malone, Esq., for the petitioner. Sheldon V. Ekman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves transferee liability. The issues left for our consideration are whether the petitioner is liable as transferee of the assets of the estate of her husband as to income taxes unpaid by her deceased husband for the taxable period January 1, 1943, to March 18, 1943, because of (a) receipt of proceeds of insurance policies on his life payable to her, (b) receipt of real estate, (c) receipt...

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