Court of Appeals for the Eighth Circuit November 3, 1938, 11152 (Irvine v. Helvering)

SANBORN, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals (36 B.T.A. 653) affirming a determination by the Commissioner that for the year 1929 there was a deficiency of $2,728.05

in

income taxes of

*266

C. G. Irvine (now deceased). for which Myrtle M. Irvine, his wife, as a transferee, was liable under Sec. 311 of the Revenue Act of 1928, c. 852, 45 Stat.