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ESTATE OF PAYSON STONE DOUGLASS v. COMMISSIONER

Docket No. 112178.

2 T.C. 487 (1943)

ESTATE OF PAYSON STONE DOUGLASS, DECEASED, GEORGE W. VAN SLYCK AND DOUGLAS R. NICHOLS, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1943.

Attorney(s) appearing for the Case

George W. Van Slyck, Esq., for the petitioners.

Jonas M. Smith, Esq., for the respondent.

OPINION.

OPPER, Judge:

Petitioner disputes the correctness of a deficiency in estate tax determined in the amount of $43,228.93. The facts are stipulated and are found accordingly. The estate tax return was filed with the collector of internal revenue for the Newark, New Jersey, division. The question is whether the corpus of a trust created by the decedent during his lifetime for the benefit of a minor child is includible in the gross estate by reason...

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