Tooley v. Commissioner of Internal Revenue

DENMAN, Circuit Judge.

Homer H. Tooley, as executor of the will of Came M. Botts, who had been the widow of J. M. Botts, seeks review of a decision of the United States Board of Tax Appeals holding that her estate is the transferee, under section 311 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Code, § 311, of certain assets of the estate of J. M. Botts, and liable as such transferee for the federal tax of Mr. Botts’ income for the calendar year 1933. No question is raised concerning the amount of the tax, the sole question being whether Mrs. Botts and her estate are transferees within .the…