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HAMAR v. COMMISSIONER

Docket Nos. 2088-62, 3726-62, 3727-62.

42 T.C. 867 (1964)

JEANNE HAMAR, SUCCESSOR TRUSTEE UNDER THE WILL OF LOTTIE HAMAR, DECEASED, TRANSFEREE, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 11, 1964.

Attorney(s) appearing for the Case

Harry Friedman, for the petitioners.

Joseph P. Crowe, for the respondent.

PIERCE, Judge:

The respondent determined the following transferee liabilities, in respect of an unpaid deficiency in estate tax, addition to tax for fraud, and interest, which this Court in a prior case determined to be due from the estate of Lottie Hamar, deceased:

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Docket No. |  Transferee-petitioner   |                         Nature of...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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