T.C. Memo. 1998-323
UNITED STATES TAX COURT
ESTATE OF HONORE V. DE ST. AUBIN, DECEASED, OVIDE E.
DE ST. AUBIN, EXECUTOR, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 39493-87, 32807-88, Filed September 14, 1998.
32808-88, 32809-88,
32811-88, 32926-88,
32994-88, 32995-88,
1Cases of the following petitioners are consolidated
herewith: Trust No. 4 Under Article 7th UWO Ovide de St.
Aubin, Jr., FBO Celeste Schettig, Transferee, Corinne Shaw
& Ovide E. de St. Aubin, Trustees, docket No. 32807-88;
Trust No. 1 Under Article 7th UWO Ovide de St. Aubin, Jr.,
FBO Corinne Shaw, Transferee, Corinne Shaw and Ovide E. de
St. Aubin, Trustees, docket No. 32808-88; Celeste Schettig,
Transferee, docket No. 32809-88; Trust No. 2 Under Article
7th UWO Ovide de St. Aubin, Jr., FBO Ovide E. de St. Aubin,
Transferee, Corinne Shaw and Ovide E. de St. Aubin,
Trustees, docket No. 32811-88; Honore V. O'Brien,
Transferee, docket No. 32926-88; Ovide E. de St. Aubin,
Transferee and Fiduciary, docket No. 32994-88; Corinne
Shaw, Transferee and Fiduciary, docket No. 32995-88; and
Trust No. 3 Under Article 7th UWO Ovide De St. Aubin, Jr.,
FBO Honore V. O'Brien, Transferee, Corinne Shaw and Ovide
E. de St. Aubin, Trustees, docket No. 32996-88.
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