United States v. Skolnick

DIMOCK, District Judge.

The United States brings this action to recover deficiencies of income taxes of William Skolnick, deceased, for the tax years 1944 and 1945. The action is brought against his widow as sole transferee of the estate of William Skolnick. Defendant resists payment contending that she did not receive any mon*705■ey from the estate of William Skolniek and, as to the tax year 1944, that the statute of limitations had expired prior to the time the assessment was made.

William Skolniek died testate on March 4, 1946 and his will was admitted to probate in the Surrogate’s Court of New…