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LEARY v. COMMISSIONER

Docket No. 31487.

18 T.C. 139 (1952)

SADIE D. LEARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 28, 1952.

Attorney(s) appearing for the Case

Francis J. Purcell, Esq., for the petitioner.

Arthur L. Nims, Esq., for the respondent.

In a deficiency notice dated August 25, 1950, the Commissioner of Internal Revenue advised Sadie D. Leary as follows:

You are advised that there will be assessed against you the amount of $1,980.69, income tax, plus interest as provided by law, constituting your liability as transferee of assets of the estate of Timothy A. Leary, deceased, * * *

Petitioner does not contest the tax liability attributed to the estate of Timothy A. Leary, but contests only her...

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