GOBINS v. COMMISSIONER

Docket No. 26572.

18 T.C. 1159 (1952)

FADA GOBINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1952.


Attorney(s) appearing for the Case

Norman Elkington, Esq., for the petitioner.

Charles W. Nyquist, Esq., for the respondent.


The respondent determined a deficiency in income tax of $25,594.12 and a fraud penalty of $12,797.06 against Kay J. Jelwan for the year 1948 and that the petitioner is liable therefor as transferee of Jelwan's assets. The petitioner contests both the determination of the deficiency and penalty against Jelwan and her liability as transferee.

FINDINGS OF FACT.

Parts of the facts have been stipulated and are found as stipulated.

Petitioner is a resident...

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