ESTATE OF HUTCHINSON v. COMMISSIONER

Docket Nos. 23856, 23857, 23858.

20 T.C. 749 (1953)

ESTATE OF LILLIE G. HUTCHINSON, DECEASED, FLORENCE E. HUTCHINSON, TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF LILLIE G. HUTCHINSON, DECEASED, THE FIRST NATIONAL BANK OF CHICAGO, TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF LILLIE G. HUTCHINSON, DECEASED, ALFRED H. HUTCHINSON, TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1953.


Attorney(s) appearing for the Case

Ned P. Veatch, Esq., and Hugh W. McCulloch, Esq., for the petitioners.

Harold H. Hart, Esq., for the respondent.


Respondent has determined a deficiency in estate tax in the sum of $103,169.37 against the estate of the decedent, Lillie G. Hutchinson. This deficiency plus interest is also asserted against Florence E. Hutchinson, The First National Bank of Chicago, and Alfred H. Hutchinson, as transferees of the property of that estate. Certain of the facts have been stipulated and are so found. Additional facts are found upon testimony and exhibits introduced upon the hearing.

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