BIGGS, Chief Judge.
The court below gave judgment in favor of the United States against the defendant, Molly G. Bess, widow of Herman Bess, on the theory that under Section 311 of the 1939 Code, 26 U.S.C.A. (I.R.C.1939) § 311, the defendant was a transferee of property of a taxpayer, her husband, who owed the government delinquent income taxes.
The facts are not in dispute. The defendant's husband died on June 29, 1950. At the time of his death there...
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