
    J. W. Oglesby, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent. W. A. Jones, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket Nos. 36941, 37281.
    Promulgated June 27, 1929.
    
      Bussell Snow, Esq., for the petitioners.
    
      A. H. Fast, Esq., for the respondent.
   opinion.

Love :

In view of the facts in this case, and on the authority of the opinions and decisions in the cases of Henry Cappellini et al., 14 B. T. A. 1269; Grand Rapids National Bank, 15 B. T. A. 1166; Annie G. Phillips, 15 B. T. A. 1218; and Robert N. Parrett, 15 B. T. A. 1313, we hold that the petitioners are each liable as transferees of a part of the assets of the Waldo Lumber Co. in the amount of $352.05, with interest thereon as provided by law, limited however in the aggregate amount collected from petitioners to the amount of $352.05, plus interest as provided by law.

Judgment will be entered for the respondent.  