MAXWELL TRUST v. COMMISSIONER

Docket Nos. 4516-70, 4517-70.

58 T.C. 444 (1972)

MAXWELL TRUST, TRANSFEREE, CENTRAL NATIONAL BANK AND TRUST COMPANY AND ROSS H. SIDNEY, TRUSTEES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 12, 1972.


Attorney(s) appearing for the Case

Thomas W. Carpenter and Roland E. Grefe, for the petitioners.

Ronald M. Frykberg, for the respondent.


OPINION

IRWIN, Judge:

Respondent determined the following deficiencies in estate taxes:

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     Docket No.                 Taxpayer                           Deficiency
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4516-70 ----------    Estate of Howard C. Maxwell -------------    $46,979...

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