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UNITED STATES TRUST CO. OF NEW YORK v. COMMISSIONER

Docket Nos. 101977, 102460, 102523, 102670.

16 T.C. 671 (1951)

UNITED STATES TRUST COMPANY OF NEW YORK, TRUSTEE OF THE TRUST UNDER THE WILL OF PHILANDER K. CADY, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE HARTFORD STEAM BOILER INSPECTION AND INSURANCE COMPANY, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY FRANCIS McCHESNEY, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ETHEL W. THOMAS, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 29, 1951.

Attorney(s) appearing for the Case

E. Sheldon Stewart, Esq., and Frank Chapman, Esq., for the petitioners.

Walt Mandry, Esq., for the respondent.

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.                              Amount

101977 -----------------------------   $460.00
102460 -----------------------------    400.00
102523*
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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