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ESTATE OF FORBES v. COMMISSIONER

Docket No. 242.

3 T.C.M. 283 (1944)

Estate of Dora Delano Forbes, Deceased, Frederic A. Delano, Executor v. Commissioner.

United States Tax Court.

Entered March 28, 1944.

Attorney(s) appearing for the Case

John S. Flannery, Esq., and Caesar L. Aiello, Esq., 901 Hibbs Bldg., Washington, D. C., for the petitioner. Walt Mandry Esq., for the respondent.

Findings of Fact and Memorandum Opinion

The Commissioner determined a deficiency of $178,625.80 in estate tax by including in the gross estate the corporate of two irrevocable trusts created by decedent in 1926 and 1927 as transfers intended to take effect in possession or enjoyment at decedent's death.

Findings of Fact

Dora Delano Forbes, a resident of Newburgh, New York, died on July 21, 1940, aged 93. The

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