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ESTATE OF BARNARD v. COMMISSIONER

Docket No. 9180.

9 T.C. 61 (1947)

ESTATE OF JOSEPHINE S. BARNARD, DECEASED, CITY BANK FARMERS TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 16, 1947.

Attorney(s) appearing for the Case

James C. Mulligan, Esq., for the petitioner.

William B. Springer, Esq., for the respondent.

OPINION.

BLACK, Judge:

This proceeding involves the determination by the respondent of a deficiency in gift tax against Josephine S. Barnard for the calendar year 1943 in the amount of $21,825. After filing her petition with this Court, Josephine S. Barnard died on February 4, 1946. City Bank Farmers Trust Co., a banking corporation duly organized and existing under the laws of the State of New York and having its principal place of business in New...

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