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ESTATE OF HOWELL v. COMMISSIONER

Docket No. 108401.

1 T.C.M. 481 (1943)

Estate of Annie Fitler Howell, Deceased, Josephine Fitler Howell and Cooper Howell, Executors, v. Commissioner.

United States Tax Court.

Entered January 28, 1943.

Attorney(s) appearing for the Case

Thomas Hart, Esq., 1500 Walnut St., Philadelphia, Pa., and Robert T. McCracken, C. P. A., for the petitioners. Eugene G. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in estate tax against the petitioner in the sum of $91,398.50. The sole question presented for our consideration is, were gifts in trust made by Annie Fitler Howell in contemplation of death within the meaning of section 302 (c) of the Revenue Act of 1926 as amended by section 803 (a) of the Revenue Act of 1932.

Findings of Fact

The decedent died on November 21, 1937, at...

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