ESTATE OF ROBERT RODGER GLEN v. COMMISSIONER

Docket Nos. 365-62, 364-62.

45 T.C. 323 (1966)

ESTATE OF ROBERT RODGER GLEN, DECEASED, CLAIRE HUNTINGTON GLEN, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MORGAN GUARANTY TRUST COMPANY OF NEW YORK, TRUSTEE UNDER INSTRUMENT CREATED BY ROBERT RODGER GLEN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 4, 1966.


Attorney(s) appearing for the Case

John A. Reed, for the petitioners.

Lionel Savadove, for the respondent.


HOYT, Judge:

Respondent determined a deficiency of $120,123.90 in the estate tax of the Estate of Robert Rodger Glen, deceased, and also asserted transferee liability in the same amount against Morgan Guaranty Trust Co. of New York as trustee of an inter vivos trust created in 1938 by Robert Rodger Glen, deceased.

Separate petitions were filed by the executrix of the decedent's estate and by Morgan Guaranty...

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