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ESTATE OF McKNIGHT v. COMMISSIONER

Docket No. 7455.

8 T.C. 871 (1947)

ESTATE OF L. E. McKNIGHT, L. T. McCOURT, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 23, 1947.

Attorney(s) appearing for the Case

W. G. Boone, Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.

OPINION.

OPPER, Judge:

Respondent determined against petitioner, as transferee, deficiencies in income and declared value excess profits taxes in the respective amounts of $1,762.87 and $1,049.24 for the period January 1 to November 16, 1942, all of which are placed in issue by this proceeding. Petitioner, by failure to contest either at the hearing or on brief, has apparently conceded the propriety of the...

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