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ESTATE OF HELFRICH v. COMMISSIONER

Docket No. 109082.

1 T.C. 590 (1943)

ESTATE OF JOHN HOWARD HELFRICH, WALTER S. UNDERWOOD AND ELSA FREEMAN HELFRICH, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 17, 1943.

Attorney(s) appearing for the Case

Guilford R. Windes, Esq., for the petitioners.

F. F. Korell, Esq., for the respondent.

OPINION.

HILL, Judge:

The Commissioner determined a deficiency of $1,271.83 in estate tax by including in decedent's gross estate the amount of certain moneys deposited by him out of his own funds in a bank in joint and several accounts with his wife, as trustees for his children. At the hearing respondent asked that the amount so added to the gross estate be increased by including the accumulated interest thereon in the amounts stipulated by the...

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