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MYERS v. COMMISSIONER

Docket No. 59752.

30 T.C. 714 (1958)

HELEN E. MYERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 25, 1958.

Attorney(s) appearing for the Case

William C. Myers, Jr., Esq., for the petitioner.

Drew R. Tillotson, Esq., for the respondent.

OPINION.

FORRESTER, Judge:

The Commissioner determined that petitioner was liable under section 311, I. R. C. 1939, as a transferee for unpaid income taxes for the year 1952 of William C. Myers, Sr., deceased, in the amount of $527.08. The sole issue before us is whether petitioner is so liable by virtue of having received as beneficiary the proceeds of a policy of insurance upon the life of the deceased.

All of the facts have been stipulated...

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