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ESTATE OF STEIN v. COMMISSIONER

Docket Nos. 69931, 69932, 70277, 78991.

40 T.C. 275 (1963)

ESTATE OF SAMUEL STEIN, DECEASED, LAZARUS I. LEVINE AND NORMAN L. MARKS, EXECUTORS, AS ALLEGED TRANSFEREE OF ESTATE OF ESTHER M. STEIN, DECEASED, AS ALLEGED TRANSFEREE OF NATIONAL THREAD CO., INC., TRANSFEROR, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 14, 1963.

Attorney(s) appearing for the Case

Joseph Getz, for the petitioners.

Charles Casazza, for the respondent.

OPINION

FORRESTER, Judge:

The present proceedings in these consolidated cases are pursuant to Rule 50 and involve petitioners' objections to the proposed computations for entry of decision filed herein by respondent, and certain proposed alternative computations filed by petitioners.

The issues which were decided in these cases involved questions as to the existence of certain transferee liabilities which had been determined, and the amounts...

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