EVERSOLE v. COMMISSIONER

Docket Nos. 5226-64, 5227-64, 5235-64.

46 T.C. 56 (1966)

JOHN M. EVERSOLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 20, 1966.


Attorney(s) appearing for the Case

Don O. Russell, for the petitioners.

James H. Martin, for the respondent.


TANNENWALD, Judge:

Respondent determined that each of the petitioners is liable as transferee of the assets of the estate of John T. Eversole, deceased, to the extent of $12,689.04. This asserted liability is a result of deficiencies in income tax due from John T. Eversole, deceased, in the amounts of $1,998.09 for 1946 and $12,156.37 for 1947. The cases have been consolidated for purposes of trial and decision.

By stipulation, petitioners have conceded...

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