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ESTATE OF MIDDLEKAUFF v. COMMISSIONER

Docket Nos. 111082, 11083.

2 T.C. 203 (1943)

ESTATE OF PETER D. MIDDLEKAUFF, WELLS FARGO BANK & UNION TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WELLS FARGO BANK & UNION TRUST COMPANY, TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 23, 1943.

Attorney(s) appearing for the Case

Lloyd W. Dinkelspiel, Esq., for the petitioners.

Thomas M. Mather, Esq., for the respondent.

These proceedings, consolidated for hearing, are for the redetermination of a deficiency in estate tax of $146,838.28 in Docket No. 111082, and in Docket No. 111083 of the liability of petitioner as transferee for such deficiency in estate tax. The petitioner in Docket No. 111083 acknowledges its liability as trustee for any deficiency in estate tax due from the estate of Peter D. Middlekauff. The estate of Peter D. Middlekauff will hereinafter be referred to as the petitioner...

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