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CAIN v. COMMISSIONER

Docket No. 84944.

37 T.C. 185 (1961)

RUBY LOUISE CAIN, TRANSFEREE OF THE ESTATE OF MARTHA KING DISBOROUGH, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 13, 1961.

Attorney(s) appearing for the Case

Richard E. Aikman, Esq., for the petitioner.

James D. Biltz, Esq., for the respondent.

OPINION.

FAY, Judge:

The Commissioner determined a deficiency in estate tax of $2,391.58 in connection with the Estate of Martha King Disborough, deceased, hereinafter referred to as the estate. This proceeding involves the liability of the petitioner as transferee of the assets of the estate.1 The only issue to be decided is whether the amount of $44,135, representing the balance...

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