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GILLESPIE v. COMMISSIONER

Docket Nos. 5867, 5881, 5882, 5883, 5987.

5 T.C.M. 1028 (1946)

Parmer A. Gillespie v. Commissioner. Bernard A. Gillespie v. Commissioner. Lester A. Gillespie v. Commissioner. Bernard A. Gillespie, Jr. v. Commissioner.

United States Tax Court.

Entered December 5, 1946.

Attorney(s) appearing for the Case

Harold E. Rorschach, Esq., 1046 Kennedy Bldg., Tulsa 3, Okla., and Jack L. Rorschach, Esq., for the petitioners. Stanley B. Anderson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These cases, consolidated for hearing and disposition, involve deficiencies in estate tax, transferee liability and personal liability under section 3467 of the Revised Statutes of the United States as amended, as follows:

                                                                             Personal Liability
                                            Docket  Estate Tax   Transferee...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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