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ESTATE OF SMITH v. COMMISSIONER

Docket No. 16500-79.

77 T.C. 326 (1981)

ESTATE OF WILLIAM WIKOFF SMITH, DECEASED, GEORGE J. HAUPTFUHRER, JR., ADMINISTRATOR PRO TEM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 11, 1981.

Attorney(s) appearing for the Case

P. J. Diquinzio and Barbara W. Freedman, for the petitioner.

George F. Nofer and Thomas P. Glassmoyer, for the proposed intervenor, Mary L. Smith.

Richard S. Koffey and Herbert Odell, for the proposed intervenors, Deborah L. McKechnie, Barbara S. Stevens, Sydney L. Smith, Leslie L. Smith, Douglas D. Smith, Charles H. Norris, Jr., and Margaret D. Hicks (residuary beneficiaries).

Stephen E. Sokolic and Howard Philip Newman, for the respondent.

OPINION

FEATHERSTON, Judge:

This case is before the Court on the motion of Mary L. Smith (hereinafter Mrs. Smith) to intervene. Objections to the motion have been made by George J. Hauptfuhrer, Jr., administrator pro tem, by respondent, and by the trustees and beneficiaries of the trusts created pursuant to decedent's will. The trustees and beneficiaries of the trusts have moved, alternatively, that they be granted permission to intervene if Mrs....

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