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Fidelity-Philadelphia Trust Co. v. Commissioner of Internal Revenue

CIRCUIT COURT OF APPEALS, THIRD CIRCUIT.


decided: February 14, 1945.

FIDELITY-PHILADELPHIA TRUST COMPANY, ALLEGED TRUSTEE AND TRANSFEREE,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL T. BODINE, A6LEGED TRANSFEREE AND DONEE, V. SAME.

Before PARKER and GOODRICH, Circuit Judges, and BARD, District Judge.

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.

19450214

© 1998 VersusLaw Inc.



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