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ESTATE OF TAYLOR v. COMMISSIONER

Docket No. 109271.

2 T.C. 634 (1943)

ESTATE OF WILLIAM A. TAYLOR, DECEASED; HENRY C. TAYLOR, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 30, 1943.

Attorney(s) appearing for the Case

Prew Savoy, Esq., for the petitioner.

James C. Maddox, Esq., for the respondent.

Respondent determined a deficiency in estate tax in the amount of $121,460.95. The only question remaining in this proceeding is whether respondent erred in including in the gross estate the value of a gift which decedent made during his life to a son, William A. Taylor, Jr. Respondent determined that the value of the gift should be included in decedent's estate under the provisions of section 302 (c) of the Revenue Act of 1926, as...

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