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SANTOS v. COMMISSIONER

Docket No. 46327.

26 T.C. 571 (1956)

IRMGARD SANTOS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 18, 1956.

Attorney(s) appearing for the Case

M. M. Goodsill, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., and E. A. Tonjes, Esq., for the respondent.

This proceeding involves the transferee liability of petitioner for the income tax liability of Lawrence Santos, transferor, for the taxable years 1943 to 1946, inclusive, to the extent of $68,287.90, representing the value of part of the assets received by her from the transferor.

The issues are (1) whether petitioner is liable to the extent of $68,287.90 for income taxes for the years 1943 to 1946, inclusive, as transferee...

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