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ESTATE OF SPAULDING v. COMMISSIONER

Docket No. 109860.

3 T.C.M. 294 (1944)

Estate of William Stuart Spaulding, Deceased, Charles B. Barnes and John T. Spaulding, Surviving Executors v. Commissioner.

United States Tax Court.

Entered March 30, 1944.

Attorney(s) appearing for the Case

Henry J. Richardson, Esq., 730 Transportation Bldg., Washington, D. C., for the petitioners. Melvin L. Sears, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioners challenge respondent's determination of a deficiency in estate tax of $100,469.24, and claim an overpayment of $18,684.36 in estate taxes and interest. The principal question is whether any part of the corpus of a certain trust is properly includible in the gross estate of petitioner's decedent by reason of Revenue Act of 1926, section 302(c) and (d), as amended.

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