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LOUISE NOELL v. COMMISSIONER

Docket No. 42434.

22 T.C. 1035 (1954)

LOUISE NOELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 10, 1954.

Attorney(s) appearing for the Case

Gilbert Weiss, Esq., for the petitioner.

Ray H. Garrison, Esq., for the respondent.

Respondent determined that petitioner is liable to the extent of $28,099.80 as transferee of certain assets of her husband, Charles P. Noell. The parties have stipulated that the outstanding income tax liability of Charles P. Noell for 1949 is $29,886.97, exclusive of interest, the only question for decision being whether petitioner is subject to transferee liability.

The case was submitted on a stipulation of facts, oral...

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