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FLETCHER TRUST CO. v. COMMISSIONER OF INT. REVENUE

No. 8380.

141 F.2d 36 (1944)

FLETCHER TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied March 23, 1944.

Attorney(s) appearing for the Case

Joseph J. Daniels and Paul N. Rowe, both of Indianapolis, Ind. (Baker, Daniels, Wallace & Seagle, of Indianapolis, Ind., of counsel), for petitioner.

Samuel O. Clark, Jr., Sewall Key, Gerald L. Wallace, Helen R. Carloss, and Helen Goodner, Dept. of Justice, all of Washington, D. C., and J. P. Wenchel and Ralph F. Staubly, Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before MAJOR, KERNER, and MINTON, Circuit Judges.

MAJOR, Circuit Judge.

This is a petition to review a decision of the Tax Court, entered May 7, 1943, sustaining respondent's assessment of a federal gift tax liability for the year 1936. The assessment was against petitioner as trustee, and the decision of the Tax Court was predicated on the theory that petitioner was liable as fiduciary for a transferee. There is no factual dispute as the findings of the Tax Court follow in the main a stipulation of the parties....

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