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McKNIGHT v. COMMISSIONER

Docket No. 19347.

15 T.C. 730 (1950)

GRACE McKNIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 28, 1950.

Attorney(s) appearing for the Case

W. G. Boone, Esq., and Charles H. Davis, Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.

Respondent has proposed a transferee liability against petitioner under section 311 (a) (2) of the Internal Revenue Code,1 as resulting from the distribution to her of assets of the Merchants Warehouse Co. upon its liquidation, for unpaid income and declared value excess profits taxes due from that company in the respective amounts of $1,762.87 and $1,049.24 for the period January 1 to November 16, 1942.

By agreement of counsel, this proceeding...

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