ESTATE OF WANT v. COMMISSIONER

Docket Nos. 36355, 45461-45465.

29 T.C. 1223 (1958)

ESTATE OF SAMUEL WANT, DECEASED, FANNYE M. WANT, EXECUTRIX, AND ESTELLE WANT, TRUSTEES AND TRANSFEREES, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1958.


Attorney(s) appearing for the Case

George D. Webster, Esq.,2 and Kenneth H. Liles, Esq.,3 for the petitioners.

Paul E. Waring, Esq., for the respondent.


Upon motion of petitioners, these cases were consolidated for hearing.

In Docket No. 36355 respondent has determined that Samuel Want and Estelle Want are liable as trustees and transferees for Federal gift taxes and additions to the tax (under section 3612 (d), I. R. C. 1939) of Jacob A. Want, deceased, donor and transferor, in the following amounts:

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