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HOUGLAND v. COMMISSIONER

Docket Nos. 4564, 4565, 4997, 4998.

5 T.C.M. 776 (1946)

Walter G. Hougland, Jr. v. Commissioner. Estate of W. G. Hougland, McGhee Hougland (Mrs. W. G. Hougland), Executrix v. Commissioner. Walter G. Hougland, Jr. (Transferee Liability) v. Commissioner. McGhee Hougland (Transferee Liability) v. Commissioner.

United States Tax Court.

Entered September 6, 1946.

Attorney(s) appearing for the Case

Charles I. Dawson, Esq., 1805 Kentucky Home Life Bldg., Louisville, Ky., for the petitioners. John H. Pigg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These consolidated proceedings involve income tax and transferee liabilities. Docket No. 4564 involves income tax deficiency for the taxable year 1940 in the amount of $31,902.17. Docket No. 4565 places in controversy the amount of $1,401.99, of a total income tax deficiency of $8,480.05, for the taxable year 1940. Docket Nos. 4997 and 4998 involve transferee liability with respect to the deficiency involved...

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