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ROWEN v. COMMISSIONER

Docket Nos. 31666, 31667, 31668.

18 T.C. 874 (1952)

RUTH HALLE ROWEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ETHEL F. HALLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD HALLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 18, 1952.

Attorney(s) appearing for the Case

Edward Halle, Esq., pro se and for the petitioners.

Robert Margolis, Esq., for the respondent.

These proceedings which have been consolidated arise from the respondent's determination that the petitioners, as transferees, are liable for the income tax deficiencies and penalties of Louis Halle. It was determined by this Court, Louis Halle, 7 T.C. 245, that for the years 1929 to 1938, inclusive, Louis Halle owed income taxes in the amount of $184,943.96 and 50 per cent penalties in the amount of $92,482.10. Our decision in that...

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