GRIMM v. COMMISSIONER

Docket No. 337-63.

43 T.C. 623 (1965)

JOHN GRIMM, INDIVIDUALLY AND AS TRUSTEE OF THE TRUST UNDER THE WILL OF JOSEPHINE BRINTON GRIMM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 10, 1965.


Attorney(s) appearing for the Case

Francis L. Driscoll, for the petitioner.

Warren S. Shine, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined that petitioner is personally liable for the payment of $193,758.65 estate tax deficiency plus interest in respect of the estate of Josephine D. Robinson,1 who died in 1957, a resident of Florida.

Petitioner is not a transferee of the decedent or her estate; he is not a beneficiary of her estate; he is neither a trustee nor...

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