SCOVILLE v. COMMISSIONER

Docket Nos. 102519, 102522, 102781, 102875.

10 T.C.M. 280 (1951)

Edith Scoville, Transferee v. Commissioner. Mary Frances McChesney, Transferee v. Commissioner. Helen H. Smith Trust, Transferee, The Stamford Trust Company, Trustee v. Commissioner. Camden Fire Insurance Association, Transferee v. Commissioner.

United States Tax Court.

Entered March 28, 1951.


Attorney(s) appearing for the Case

A. Loeb Salkin, Esq., William Byrd, Esq., and Irving Smith, Jr., Esq., for the petitioners. Walt Mandry, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These proceedings, consolidated for trial and opinion, arise from the respondent's determination that the petitioners, as transferees, are liable for deficiencies in income tax for the calendar year 1930 in the following amounts:

  Docket No.    Petitioner                 Amount

  102519*    Edith Scoville ...........    $500.00
  102522*    Mary Frances...

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