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COLE v. COMMISSIONER

Docket No. 69586.

19 T.C.M. 1537 (1960)

T.C. Memo. 1960-278

Frances M. Cole v. Commissioner.

United States Tax Court.

Filed December 30, 1960.

Attorney(s) appearing for the Case

James A. Poynor, Esq., 508½ Joplin St., Joplin, Mo., for the petitioner. Claude R. Sanders, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined that petitioner is liable for $12,000 of taxes as transferee of that amount from her husband who, at the time of the transfer, owed income taxes and additions to the tax totaling $46,049.94. The sole issue for our determination is whether petitioner is liable as transferee in the amount of $12,000.

Findings of Fact

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