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ESTATE OF CHURCH v. COMMISSIONER

Docket No. 3489.

3 T.C.M. 1300 (1944)

Estate of Francois L. Church, Deceased, Edward E. Black, Executor v. Commissioner.

United States Tax Court.

Entered December 5, 1944.

Attorney(s) appearing for the Case

William W. Owens, Esq., for the petitioner. Robert S. Garnett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in estate taxes in the amount of $49,410.30. Three errors were alleged: (1) The inclusion in the gross estate of decedent of the principal of a trust established by him on or about May 17, 1924; (2) the valuation of the principal of the above estate; and (3) the failure of the Commissioner to allow credit for state estate taxes. The second issue has been abandoned by petitioner. As to...

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