NORTHERN TRUST CO., TRANSFEREE v. COMMR.

Docket Nos. 6859-80, 21439-80, 21440-80, 21441-80, 21442-80.

87 T.C. 349 (1986)

THE NORTHERN TRUST COMPANY, TRANSFEREE AND TRUSTEE; ARTHUR L. SIMON, TRANSFEREE AND TRUSTEE; AND JEFFERY J. SIMON, TRANSFEREE AND TRUSTEE, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 11, 1986.


Attorney(s) appearing for the Case

William H. Pokorny, Jr., and James A. Clark, for the petitioners.

Thomas C. Borders and Luanne D. Dimauro, for the respondent.


NIMS, Judge:

Respondent determined a deficiency of $154,683.45 in the Federal estate tax of petitioner, the Estate of Cecilia C. Simon.2 Respondent determined the following deficiencies in other petitioners' Federal gift taxes:3

              Calendar
Docket No.  quarter ending    Petitioner        Deficiency

21439-80    June 30, 1976   John H. Curran...

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