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HAMPTON v. COMMISSIONER

Docket No. 59759.

30 T.C. 708 (1958)

BECKY OSBORNE HAMPTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 25, 1958.

Attorney(s) appearing for the Case

Bailey Brown, Esq., for the petitioner.

George W. Calvert, Esq., for the respondent.

BRUCE, Judge:

The respondent determined that the petitioner was liable as a transferee of assets of the Estate of Forrest L. Osborne, deceased, for unpaid income taxes and additions to tax, plus interest thereon, due from the estate of the deceased as follows:


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