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KNOX TRUST v. COMMISSIONER

Docket Nos. 108700, 108701, 108702.

4 T.C. 258 (1944)

JAMES H. KNOX TRUST, PERCIVAL G. BIXBY, GEORGE E. MERRILL AND MANUFACTURERS & TRADERS TRUST COMPANY, CO-TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE B. KNOX TRUST, PERCIVAL G. BIXBY, GEORGE E. MERRILL AND MANUFACTURERS & TRADERS TRUST COMPANY, CO-TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE K. SCOBIE TRUST, PERCIVAL G. BIXBY, GEORGE E. MERRILL AND MANUFACTURERS & TRADERS TRUST COMPANY, CO-TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 31, 1944.

Attorney(s) appearing for the Case

John W. Sanborn, C. P. A., for the petitioners.

Clay C. Holmes, Esq., for the respondent.

OPINION.

SMITH, Judge:

These proceedings, consolidated for hearing, involve deficiencies and claimed overpayments in income tax for the calendar year 1936 as follows:

-------------------------------------------------------------------------------
                Petition                | Docket No. | Deficiency | Overpayment
----------------------------------------|------------|------------|------------
James H. Knox Trust --------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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