FIDELITY-PHILADELPHIA TRUST COMPANY, ALLEGED TRUSTEE AND TRANSFEREE,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; SAMUEL T. BODINE, ALLEGED TRANSFEREE AND DONEE, V. SAME
FIDELITY-PHILADELPHIA TRUST COMPANY, ALLEGED TRUSTEE AND TRANSFEREE,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; SAMUEL T. BODINE, ALLEGED TRANSFEREE AND DONEE, V. SAME
147 F.2d 290
United States Court of Appeals for the Third Circuit (1945)
Opinion of the Court
PER CURIAM.
The decision of the Tax Court, 3 T.C. 670, as against the trustee is affirmed on authority of Baur v. Commissioner, 3 Cir., 145 F. 2d 338; Fidelity Trust Co. v. Commissioner, 3 Cir., 141 F. 2d 54. We think, also, that as against the beneficiary of the trust it should be affirmed. See Commissioner v. Hart, 3 Cir., 106 F. 2d 269, 271. It is not necessary to discuss the latter proposition at length, since the judgment against the trustee renders the judgment against the beneficiary unimportant in this case.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Baur v. Commissioner of Internal Revenue, 145 F.2d 338 (3d Cir. 1944)
- Commissioner of Internal Revenue v. Hart, 106 F.2d 269 (3d Cir. 1939)
- Fid. Tr. Co. v. Commissioner of Internal Revenue, 141 F.2d 54 (3d Cir. 1944)