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ESTATE OF BELKNAP v. COMMISSIONER

Docket Nos. 23842, 23843, 23844, 23845.

10 T.C.M. 769 (1951)

Estate of William L. Belknap, deceased, William L. Belknap, 3rd, and Anna Berggren Anderson, executors et al. v. Commissioner.

United States Tax Court.

Entered August 20, 1951.

Attorney(s) appearing for the Case

Stanley Worth, Esq., 404 Transportation Bldg., Washington 6, D. C., for the petitioners. Paul Lipton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined an estate tax deficiency against the Estate of William L. Belknap, and transferee liability against three successors to said estate as follows:

 Docket No.            Petitioner                                Determination

  23842       Estate of William L. Belknap ...................    $82,738.78
  23843       William L. Belknap, 3rd,
               Transferee...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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