Girard Trust Co. v. Commissioner

GIRARD TRUST CO., REMAINING EXECUTOR OF THE WILL OF BEULAH H. J. WOOLSTON, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Girard Trust Co. v. Commissioner

Docket No. 11298.

United States Board of Tax Appeals

10 B.T.A. 1100; 1928 BTA LEXIS 3970;

February 29, 1928, Promulgated

Susie M. Root, Executrix,5 B.T.A. 696; George R. Dyer et al.,5 B.T.A. 711; and Provident Trust Co. et al.,5 B.T.A. 1004, followed.

J. Snowdon Rhodes, Esq., for the petitioner.

Frank T. Horner, Esq., for the respondent.

SIEFKIN

SIEFKIN: The facts are simple and are not in dispute. They are that prior to February 3, 1924,…