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POSEY v. COMMISSIONER

Docket Nos. 27006, 27005, 27004.

10 T.C.M. 383 (1951)

C. W. Posey, Deceased, Ethel Truman Posey, Administratrix, C. T. A. v. Commissioner. Ethel Truman Posey, Administratrix, C. T. A., C. W. Posey, Deceased v. Commissioner. Ethel Truman Posey (Transferee) v. Commissioner.

United States Tax Court.

Entered April 18, 1951.

Attorney(s) appearing for the Case

R. J. Cleary, Esq., 312 E. 13th Ave., Homestead, Pa., for the petitioners. Albert J. O'Connor, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $4,889.82 in the income tax of C. W. Posey for the year 1945. He notified Ethel Truman Posey, "Executrix" of C. W. Posey, deceased, that she was personally liable for that deficiency under section 3467 of the Revised Statutes, and he also notified her that she was liable as a transferee of the assets of the estate of C. W. Posey, deceased, for $4,228.22 of the deficiency, plus interest...

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