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MULLER v. COMMISSIONER

Docket No. 13002.

10 T.C. 678 (1948)

CHRISTINE D. MULLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 21, 1948.

Attorney(s) appearing for the Case

David C. Broderick, Esq., for the petitioner.

Sheldon V. Ekman, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined that the petitioner is liable, as transferee, for income taxes of her deceased husband, Nicholas W. Muller, for the period from January 1, to June 18, 1943, in the amount of $1,048.81. The petitioner does not contest the amount of the taxes, but contends that she is not liable as a transferee for those taxes.

The stipulation of facts is adopted as the findings of fact and, in addition, it...

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