WALKER v. COMMISSIONER

Docket Nos. 47663, 47664, 47665.

14 T.C.M. 201 (1955)

T.C. Memo. 1955-63

Edward G. Walker v. Commissioner. George G. Walker v. Commissioner. Marvel Gamble Walker v. Commissioner.

United States Tax Court.

Filed March 17, 1955.


Attorney(s) appearing for the Case

J. Ferdie Johnson, Esq., Burk Benett Building, Fort Worth, Tex., and Gilbert L. Jackson, Esq., for the petitioners. Paul M. Newton, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency in the estate tax of Ola Gamble, deceased, in the amount of $2,806.67 and has asserted same in its entirety against each of the petitioners herein as transferees of said estate, as follows:

  Docket No.    Petitioner               Deficiency

    47663    Edward G. Walker ........   $2,806.67
    47664    George G. Walker ........    2,806.67
    47665...

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