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ESTATE OF HITCHON v. COMMISSIONER

Docket Nos. 119-64, 132-64.

45 T.C. 96 (1965)

ESTATE OF JULIE B. HITCHON, DECEASED, MILTON L. JACOBSON, EXECUTOR, AND HERBERT M. HITCHON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF WALTER G. HITCHON, THE UNION AND NEW HAVEN TRUST COMPANY, CONSERVATOR, AND LUCILE B. HITCHON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 21, 1965.

Attorney(s) appearing for the Case

James J. Dutton and Milton L. Jacobson, for the petitioners in docket No. 119-64.

John H. Weir, for the petitioners in docket No. 132-64.

Lawrence A. Wright, for the respondent.

OPINION

ATKINS, Judge:

The respondent determined a deficiency of $10,002.91 in income taxes against Herbert M. Hitchon and the Estate of Julie B. Hitchon for the taxable year 1960, and a deficiency of $9,470.93 for the same year against Lucile B. Hitchon and the Estate of Walter G. Hitchon. The issue for decision is whether the transfer without consideration to a family corporation by one member of a family of his shares of stock in such corporation...

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