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CLARENCE CLARK HAMLIN TRUST v. COMMISSIONER

Docket Nos. 28135, 28605.

19 T.C. 718 (1953)

CLARENCE CLARK HAMLIN TRUST; THE EXCHANGE NATIONAL BANK OF COLORADO SPRINGS, AND TOR HYLBOM, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF T. E. NOWELS, DECEASED; BERTIE M. NOWELS AND THE EXCHANGE NATIONAL BANK OF COLORADO SPRINGS, COEXECUTORS, AND BERTIE M. NOWELS, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 22, 1953.

Attorney(s) appearing for the Case

Ralph B. Mayo, C. P. A., and John L. J. Hart, Esq., for the petitioners.

Frank M. Cavanaugh, Esq., for the respondent.

In these consolidated proceedings petitioners contest the following deficiencies in income tax determined for the year 1946:

Docket No.                                            Deficiency

28135 ---------------------------------------------   $16,467.02
28605 ---------------------------------------------    15,827.61

The only question for decision is whether the vendors of stock in a newspaper publishing company who also covenanted...

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