ESTATE OF JORDAHL v. COMMISSIONER

Docket No. 5651-73.

65 T.C. 92 (1975)

ESTATE OF ANDERS JORDAHL, DECEASED, UNITED STATES TRUST COMPANY OF NEW YORK, AND WENDELL W. FORBES, CO EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 15, 1975.


Attorney(s) appearing for the Case

Robert D. Whoriskey and Alfred Grotell, for the petitioners.

Marion L. Westen, for the respondent.


OPINION

TIETJENS, Judge:

The Commissioner determined a deficiency of $310,891.80 in the Federal estate tax of Anders Jordahl (hereafter decedent).

The issue for decision is whether any of the assets, including the proceeds of insurance policies on decedent's life, held in a trust established by decedent are includable in decedent's gross estate under section 2038 or section 2042.1...

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