PROCTER v. COMMISSIONER

Docket No. 111015.

2 T.C.M. 13 (1943)

Frederic W. Procter v. Commissioner.

United States Tax Court.

Entered May 5, 1943.


Memorandum and Order

[The Facts]

LEECH, Judge:

A motion to intervene in the above entitled proceeding was filed on February 3, 1934 by the Guaranty Trust Company of New York and Lester Y. Baylis, two of three trustees under an Indenture of Trust dated January 13, 1939. The third trustee is the settlor and petitioner, Frederic W. Procter.

The respondent on April 24, 1942, mailed to petitioner a notice of deficiency of $36,487.85 in...

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