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NALLE v. COMMISSIONER

Docket Nos. 66107, 66467.

19 T.C.M. 212 (1960)

T.C. Memo. 1960-41

Pauline Sturm Nalle v. Commissioner. Fred Westfall v. Commissioner.

United States Tax Court.

Filed March 18, 1960.

Attorney(s) appearing for the Case

Pauline Sturm Nalle, pro se, Edgewood Park Drive. Parkersburg, W. Va., for the petitioner in Docket No. 66107. W. Ralph Musgrove, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent asserts transferee liability against petitioner, Pauline Sturm Nalle, in the amount of $1,979.51 and against petitioner Fred Westfall, in the amount of $2,044.07 for a deficiency in the income tax of Frederick O. Funk, deceased, for 1951 and additions thereto.

The only issues for decision are:

(1) Whether the transferor, Frederick...

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