Memorandum Opinion
WITHEY, Judge:
The petitioner, Margaret A. Tyson, requests a redetermination of her liability as transferee of the Estate of John Z. Lander, Deceased, for a deficiency in income tax for the taxable period commencing January 1, 1948, and ending December 30, 1948, in the amount of $4,497.28. Petitioner is the widow of John Z. Lander. The question for determination is: Did the Commissioner err in his determination of the deficiency in question...
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