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ESTATE OF MARTIN v. COMMISSIONER

Docket No. 695.

2 T.C.M. 1063 (1943)

Estate of Charles Haddon Martin, Hunter M. Martin, Executor v. Commissioner.

United States Tax Court.

Entered December 7, 1943.

Attorney(s) appearing for the Case

Edward H. Hardy, Esq., J. Vaughan Gary, Esq., and William E. Spain, Esq., 1203 State-Planters Bank Bldg., Richmond, Va., for the petitioner. L. W. Creason, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

The respondent determined a deficiency in the estate tax of the decedent in the amount of $12,999.78. The petitioner alleges that the respondent erred in the determination of the deficiency (1) by including in the gross estate $65,583.71 alleged to have been transfers made within the lifetime of the decedent in contemplation of death; (2) in failing to give...

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