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  5. 5 T.C. 991 (1945)
 

ESTATE OF EARLE v. COMMISSIONER

Docket Nos. 4257, 4258, 4259, 4260, 4261.

5 T.C. 991 (1945)

ESTATE OF EMMA EARLE, G. HAROLD EARLE AND STEWART E. EARLE, FORMER EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. HAROLD EARLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STEWART E. EARLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 26, 1945.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., for the petitioners.

Charles J. Munz, Esq., for the respondent.

These consolidated proceedings involve estate tax deficiencies and fiduciary and transferee liability therefor in the amount of $55,606.06. It has been stipulated that petitioners G. Harold Earle and Stewart E. Earle, either as fiduciaries or transferees, or both, are liable for any taxes that may be found due from the estate of Emma Earle, who died November 1, 1940. Petitioners claim an overpayment of estate tax. The issues before us are three: Whether any of the undistributed...

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