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ESTATE OF SWEENEY v. COMMISSIONER

Docket No. 1955.

4 T.C. 265 (1944)

ESTATE OF GEORGE W. SWEENEY, ALICE S. MERGENTHALER, ET AL., EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 31, 1944.

Attorney(s) appearing for the Case

H. Kennedy McCook, Esq., for the petitioner.

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

DISNEY, Judge:

This proceeding involves the redetermination of a deficiency of $51,817.64 in estate tax. The issues are whether the value of the corpus of a trust created in 1933, of which decedent's daughter was named as grantor, and a trust created by the decedent in 1923, are includible in the decedent's gross estate. We shall, for the sake of clarity, treat the two trusts separately.

FINDINGS OF FACT AS...

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