Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal Revenue

This petition involves the federal inheritance tax on the estate of Russell Harrison Varían. Following the issuance of a statutory notice of deficiency by the Commissioner of Internal Revenue, the estate petitioned the Tax Court for a redetermination of that deficiency. Int.Rev.Code of 1954, § 6213. The estate now challenges an adverse decision of the Tax Court. Int.Rev.Code of 1954, § 7482. We affirm the decision, which is reported at 47 T.C. 34 (1966).

The petitioner’s first contention is that it was denied due process when the full Tax Court reviewed the report of the court’s division which had heard the trial and then substituted for it the contrary decision of the full court. The petitioner asserts that this procedure denied it due process of law “for the reason that the findings of fact were not made by the trial judge who heard the witnesses, received the evidence and had an opportunity to observe the demeanor of the witnesses.” This contention is without merit. See Int.Rev.Code of 1954, §§ 7444, 7458-60; Heim v. Commissioner of Internal Revenue, 251 F.2d 44 (8th Cir. 1958); Towers v. Commissioner of Internal Revenue, 247 F.2d 233 (2d Cir. 1957), cert. denied, 355 U.S. 914…