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CHASE NATIONAL BANK OF CITY OF NEW YORK v. COMMISSIONER

Docket Nos. 31127, 31456.

12 T.C.M. 455 (1953)

The Chase National Bank of the City of New York, Trustee and Transferee of Bruno Reinicke v. Commissioner. Bruno Reinicke, formerly Bruno Reinicke, Jr. v. Commissioner.

United States Tax Court.

Entered April 28, 1953.

Attorney(s) appearing for the Case

Thomas A. Ryan, Esq., 37 Wall Street, New York, N. Y., for the petitioners. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the gift tax of petitioner, Bruno Reinicke, for the year 1941 in the amount of $23,500.22, which deficiency was determined for assessment against petitioner, The Chase National Bank of the City of New York as trustee and transferee of the property of Bruno Reinicke. Such determination of transferee liability has not been assigned as error and is not contested herein. The sole question...

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