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MARGARET J. SMITH TRUST v. COMMISSIONER

Docket Nos. 111375, 111376, 111377, 111378, 111379 and 111380.

1 T.C.M. 783 (1943)

Margaret J. Smith Trust for Mary Ellen Smith Sigmond, (Formerly Mary Ellen Smith); Margaret J. Smith Trust for John Edward Smith, Margaret J. Smith Trust for Margaret Louise Smith, Margaret J. Smith Trust for Barbara Ann Smith, J. Roy Geier, Trustee and Transferee v. Commissioner. John Edward Smith, Transferee and/or Beneficiary v. Commissioner. John Edward Smith, Transferee and/or Beneficiary v. Commissioner. Margaret J. Smith Trust for Mary Ellen Smith Sigmond, (Formerly Mary Ellen Smith); Margaret J. Smith Trust for John Edward Smith, Margaret J. Smith Trust for Margaret Louise Smith, Margaret J. Smith Trust for Barbara Ann Smith, J. Roy Geier, Trustee and Transferee v. Commissioner. Mary Ellen Smith Sigmond, (Formerly Mary Ellen Smith); Transferee and/or Beneficiary v. Commissioner. Mary Ellen Smith Sigmond, (Formerly Mary Ellen Smith); Transferee and/or Beneficiary v. Commissioner.

United States Tax Court.

Entered March 18, 1943.

Attorney(s) appearing for the Case

J. C. Foote, Esq., E. 1006—1st Nat'l Bank Bldg., St. Paul, Minn., for the petitioners. Edward C. Adams, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

Petitioners in these consolidated proceedings challenge the respondent's determination of their transferee liability for 1937 gift taxes as follows:

                    Docket No.    Liability    Docket No.    Liability

  Geier .........     111375      $1,270.39      111378       $450.00
  Smith .........     111376       1,270.39      111377        450.00
  Sigmond .......  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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