ESTATE OF WETHEIRILL v. COMMISSIONER

Docket Nos. 1275,1276,1277.

4 T.C. 678 (1945)

ESTATE OF HORACE G. WETHEIRILL, DECEASED, J. A. CORNETT, AS ADMINISTRATOR OF THE ESTATE OF SAID HORACE G. WETHERILL, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HORACE G. WETHERILL TRUST-CROCKER FIRST NATIONAL BANK OF SAN FRANCISCO, INDIVIDUALLY, AND As TRUSTEE OF SAID TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BOARD OF REGENTS OF THE UNIVERSITY OF COLORADO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1945.


Attorney(s) appearing for the Case

Charles G. Heimerdinger, Esq., for the petitioners.

T. M. Mather, Esq., for the respondent.


The respondent determined a deficiency of $4,347.19 in the estate tax of the estate of Horace G. Wetberill, deceased. He also determined the same amount for assessment against the Crocker First National Bank of San Francisco as trustee and transferee and also against the Board of Regents of the University of Colorado as transferee of the property of the estate.

The single issue is whether or not the amount of the bequest to the Board of Regents of the University of...

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