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BEUGLER v. COMMISSIONER

Docket Nos. 111041, 111042, 111046.

2 T.C. 1052 (1943)

TRUST BY HUGH M. BEUGLER, DECEASED, UNDER DEED DATED APRIL 5, 1930, BETWEEN SAID HUGH M. BEUGLER, AND IRVING TRUST COMPANY, AS TRUSTEE, FOR THE BENEFIT OF LOIS DALE BEUGLER, IRVING TRUST COMPANY, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TRUST BY HUGH M. BEUGLER, DECEASED, UNDER DEED DATED OCTOBER 22, 1927, BETWEEN SAID HUGH M. BEUGLER AND AMERICAN EXCHANGE IRVING TRUST COMPANY, AS TRUSTEE, FOR THE BENEFIT OF BERTHA L. BEUGLER, IRVING TRUST COMPANY, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF HUGH M. BEUGLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 30, 1943.

Attorney(s) appearing for the Case

Rudolph L. von Bernuth, Esq., and Geo. E. Hall, Esq., for the petitioners.

Melvin L. Sears, Esq., for the respondent.

These three cases, consolidated for hearing, involve a deficiency in estate tax determined by respondent in the sum of $27,743.74 against the estate of Hugh M. Beugler, deceased, the petitioner in Docket No. 111046, and a determination by the respondent that the Irving Trust Co., as trustee under two several trusts, is liable in the same amount as a transferee of property of the estate of Hugh M. Beugler, its liability as such transferee being involved in Docket Nos. 111041...

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