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FIDELITY TRUST COMPANY v. COMMISSIONER

Docket No. 110981.

2 T.C.M. 89 (1943)

Fidelity Trust Company, a corporation, Trustee v. Commissioner.

United States Tax Court.

Entered May 17, 1943.

Attorney(s) appearing for the Case

John E. Laughlin, Jr., Esq., for the petitioner. Paul E. Waring. Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined for assessment against petitioner, as trustee and transferee of property of Ernest T. Weir, a liability for gift tax for the year 1937 in the amount of $1,200.

The facts were stipulated substantially as follows:

Findings of Fact

At all of the times mentioned below the petitioner was and it now is a corporation organized and existing as a trust company under the laws of the...

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