WENDELL v. COMMISSIONER

Docket No. 51643.

15 T.C.M. 179 (1956)

T.C. Memo. 1956-40

Elfreda E. Wendell, Transferee v. Commissioner.

United States Tax Court.

Filed February 23, 1956.


Attorney(s) appearing for the Case

Norman P. Burau, Esq., National Bank Building, Detroit, Mich., for the petitioner. Peter K. Nevitt, Esq., for the respondent.


Memorandum Opinion

WITHEY, Judge:

The respondent determined that petitioner was liable as transferee of the assets of Leo M. Wendell, deceased, for income tax of the decedent in the amount of $4,154.59 for the period January 1, 1945, to July 10, 1945, for an addition to tax of $1,038.65 under section 291(a) of the Internal Revenue Code of 1939, and for interest as provided by law in the amount of $1,350.24, or a total of $6,543.48. Of the foregoing amount...

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