United States Tax Court July 31, 1959, Docket No. 65147 (First Western Bank & Trust Co. v. Commissioner)

lead-opinion

ARUndell, Judge:

Respondent determined for assessment against petitioner the amount of $49,698.63, plus interest as provided by law, as constituting petitioner’s liability as transferee and trustee of property of the estate of William P. Baker, deceased. Petitioner contests the entire determination. Errors have been assigned from (a) to (1).