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CONNECTICUT FIRE INSURANCE COMPANY v. COMMISSIONER

Docket Nos. 102462, 102482.

10 T.C.M. 347 (1951)

The Connecticut Fire Insurance Company, Transferee v. Commissioner. The Estate of Luella C. Hale, Transferee, The First National Bank of Hartford, Executor v. Commissioner.

United States Tax Court.

Entered April 12, 1951.

Attorney(s) appearing for the Case

Frank Chapman, Esq., for the petitioners. Walt Mandry, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings, consolidated for trial and opinion, arise from the respondent's determination that the petitioners, as transferees, are liable for deficiencies in income tax for the calendar year 1930 in the following amounts:

  Doc. No.    Petitioner    Amount

  102462    The Connecticut Fire Insurance Company ..........    $800
  102482    The Estate of Luella C. Hale ....................    $332

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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