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SHIMKO v. COMMISSIONER

Docket Nos. 589-71 and 5655-70 SC.

31 T.C.M. 268 (1972)

T.C. Memo. 1972-64

Ruby L. Shimko, Transferee v. Commissioner. Mary L. Shadowens, Transferee v. Commissioner.

United States Tax Court.

Filed March 9, 1972.

Attorney(s) appearing for the Case

Ruby L. Shimko and Mary L. Shadowens, pro se, 9116 Grayfield, Detroit, Mich. James C. Lynch, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a transferee liability of $307.10 against each petitioner. After concessions by respondent the issue for decision is whether petitioners are liable as transferees of the estate of Ralph A. Emery for the income tax deficiency of the decedent for 1965.

Findings of Fact

Some of the facts have been stipulated and they are so found.

Petitioners are Ruby L. Shimko...

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