Robert B. Nau v. Commissioner of Internal Revenue

THORNTON, District Judge.

The petitioning taxpayer, Robert B. Nau, has been held to transferee liability for income tax deficiency of his father-in-law’s estate by the Commissioner of Internal Revenue, whose determination has been approved by the Tax Court. We are asked by petitioner to reverse.

The facts, briefly, are as follows: Petitioner is the husband of Ethel Nau. Ethel Nau is the daughter of the deceased S. B. Hamilton, Sr., who was liable for income tax deficiency for the years 1943 and 1944 in the amounts of $8,796.87 and $7,245.38 respectively. It appears to be without dispute that…