MODLIN v. COMMISSIONER

Docket No. 30339.

12 T.C.M. 11 (1953)

Mrs. Gatsie Modlin (Alleged Transferee, Estate of E. D. Modlin, Deceased, Transferor) v. Commissioner.

United States Tax Court.

Entered January 12, 1953.


Attorney(s) appearing for the Case

Mrs. Gatsie Modlin, pro se. Ralph V. Bradbury, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies against E. D. Modlin, deceased husband of the petitioner, for the years 1945 and 1946 in the respective amounts of $2,097.86 and $2,423. Petitioner does not contest that determination, but alleges error on the part of the respondent in holding her liable as transferee of the assets of the estate of said E. D. Modlin.

Petitioner did not appear in person or by counsel at the hearing...

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