ARUNDELL, Judge:
Respondent determined that petitioner is liable as a transferee of assets of Norma Nathan, petitioner's daughter, for an unpaid deficiency in income tax of $2,816.88 due for the calendar year 1952, plus an addition to tax pursuant to section 293(b) of the Internal Revenue Code of 1939 of $1,408.44, plus interest as provided by law.
Petitioner has assigned two errors, as follows:
(a) The Commissioner erroneously assessed a tax...
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