WILCOX v. COMMISSIONER

Docket Nos. 102192, 102269.

16 T.C. 572 (1951)

SAMUEL WILCOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLORENCE W. BOSWORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 7, 1951.


Attorney(s) appearing for the Case

A. Loeb Salkin, Esq., for the petitioners.

Walt Mandry, Esq., for the respondent.


These proceedings, consolidated for trial and opinion, arise from the respondent's determination that the petitioners, as transferees, are liable for deficiencies in income tax for the calendar year 1930 in the following amounts:

Docket No.                                              Amount

102192 ---------------------------------------------   $150.00
102269 ---------------------------------------------    289.50

The sole issue...

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