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ESTATE OF ESTEE v. COMMISSIONER

Docket No. 112135.

2 T.C.M. 785 (1943)

Estate of Tully C. Estee, Deceased, First National Bank of Mount Vernon, N. Y., and Margaret Estee Mackay, Executors v. Commissioner.

United States Tax Court.

Entered September 17, 1943.

Attorney(s) appearing for the Case

Marvin Lyons, Esq., for the petitioner. James C. Maddox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in estate tax in the amount of $78,316.40. Petitioners have agreed to the adjustment made by respondent with respect to the fair market value of certain stock owned by decedent at the time of his death. The only question remaining in this proceeding is whether the value of the corpus of a trust created by decedent in 1922 should be included in his gross estate under...

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