METZ v. COMMISSIONER

Docket Nos. 24572, 24573, 25162.

10 T.C.M. 970 (1951)

Cora D. Metz, Transferee v. Commissioner. Estate of Mary Douglas, Deceased, Cora D. Metz, Executrix v. Commissioner. John F. Douglas, Transferee v. Commissioner.

United States Tax Court.

Entered October 4, 1951.


Attorney(s) appearing for the Case

William J. Rielly, Jr., Esq., 915 Mercantile Library Bldg., Cincinnati 2, Ohio, John N. Gatch, Esq., and Frank A. Roberts, Esq., for the petitioners. John O. Durkan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In these consolidated proceedings the petitioners seek redetermination of a deficiency in estate taxes against the Estate of Mary Douglas, Deceased, and her transferees, in the amount of $211,410.59. The transferees have agreed by stipulation that they are liable as transferees for any deficiency determined against the estate.

The petitioners have waived all objections to the respondent's determination except with...

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