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CHAMPLIN v. COMMISSIONER

Docket Nos. 8273, 8287.

6 T.C. 280 (1946)

MALCOLM D. CHAMPLIN, ADMINISTRATOR C. T. A. OF THE PROPERTY OF THE ESTATE OF HARRY C. ORNDORFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WORCESTER COUNTY TRUST COMPANY (SUCCESSOR TO WORCESTER BANK & TRUST COMPANY) TRUSTEE AND TRANSFEREE OF PROPERTY OF HARRY C. ORNDORFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 27, 1946.

Attorney(s) appearing for the Case

Merrill S. June, Esq., for the petitioners.

Carl A. Stutsman, Jr., Esq., for the respondent.

These cases, consolidated for hearing and disposition, involve an estate tax deficiency in the amount of $4,355.17, plus interest at the rate of 6 percent per annum to the appropriate date.

Several issues are raised: (1) Is the corpus of a trust created by the decedent on August 4, 1928, under the terms of which the trustee, in his discretion, could, if need arose, invade the principal to provide for the comfort and support...

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