United States Board of Tax Appeals May 5, 1936, Docket Nos. 75510-75513, 75532. (Lehigh Valley Trust Co. v. Commissioner)

lead-opinion

*529OPINION.

Van Fossan :

These proceedings were brought to contest respondent’s action in proposing to assess against the several petitioners as transferees of the estate of Jonas George, deceased, the following amounts:

Lehigh. Valley Trust Co., executor of estate of Eliza G. Newhard, deceased_$7,859.15

Milton T. George, administrator, estate of Daniel George, deceased_10,163.