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  5. 8 T.C.M. 136 (1949)
 

ESTATE OF HEPPENSTALL v. COMMISSIONER

Docket Nos. 5437, 7028.

8 T.C.M. 136 (1949)

Estate of Charles W. Heppenstall, Sr., Deceased, Robert Bole Heppenstall and Peoples-Pittsburgh Trust Company, Executors v. Commissioner. Samuel B. Heppenstall, Sr. v. Commissioner.

United States Tax Court.

Entered January 31, 1949.

Attorney(s) appearing for the Case

W. A. Seifert, Esq., William Wallace Booth, Esq., 747 Union Trust Bldg., Pittsburgh, Pa., A. G. Wallerstedt, C. P. A., Thomas J. McManus, Esq., and T. F. Ryan, Esq., 2610 Grant Bldg., Pittsburgh, Pa., for the petitioners. Hobby H. McCall, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings involve deficiencies in gift taxes for 1942 as follows:

                        Petitioner                     Docket No.    Deficiency

  Estate of Charles W. Heppenstall, Sr., Robert Bole
    Heppenstall and Peoples-Pittsburgh Trust Company,
    Executors .......................................     5437       $326,775.00
  Samuel B. Heppenstall, Sr. ........................     7028   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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