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FIRST WESTERN BANK AND TRUST COMPANY v. COMMISSIONER

Docket No. 65147.

32 T.C. 1017 (1959)

FIRST WESTERN BANK AND TRUST COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1959.

Attorney(s) appearing for the Case

William D. McKee, Esq., for the petitioner.

Nat F. Richardson, Esq., for the respondent.

ARUNDELL, Judge:

Respondent determined for assessment against petitioner the amount of $49,698.63, plus interest as provided by law, as constituting petitioner's liability as transferee and trustee of property of the estate of William P. Baker, deceased. Petitioner contests the entire determination. Errors have been assigned from (a) to (l). The assignments are grouped and summarized as follows:

1. Respondent erroneously included in the decedent's gross...

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