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ESTATE OF BURRELL v. COMMISSIONER

Docket Nos. 1393, 1394, 1395, 1396.

3 T.C.M. 489 (1944)

Estate of Mary Jane Burrell, Anne Burrell, Guardian of the Person and Estate of Mary Jane Burrell v. Commissioner. Anne Burrell Trust, Mary Jane Burrell Trust, and Frank L. Burrell, Jr. Trust, Frank L. Burrell, Trustee v. Commissioner. Anne Burrell, Donee v. Commissioner. Estate of Frank L. Burrell, Jr., Anne Burrell, Guardian of the Person and Estate of Frank L. Burrell, Jr. v. Commissioner.

United States Tax Court.

Entered May 18, 1944.

Attorney(s) appearing for the Case

Arthur A. Poat, Esq., for the petitioners. Harry R. Horrow, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

These proceedings, duly consolidated for hearing and opinion, involve transferee liability for a deficiency in gift tax for the calendar year 1938 in the amount of $1,345.50. The Commissioner has determined a deficiency in the amount stated against Frank L. Burrell, as trustee and transferee of the property which was the subject of the gifts, and against the remaining petitioners, beneficiaries of the trusts to which the...

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