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ESTATE OF LIEBMANN v. COMMISSIONER

Docket No. 457.

3 T.C.M. 303 (1944)

Estate of Alma W. Liebmann, Alfred Liebmann, Executor v. Commissioner.

United States Tax Court.

Entered April 4, 1944.

Attorney(s) appearing for the Case

George E. Cleary, Esq., 31 Nassau St., New York, N. Y., for the petitioner. F. S. Gettle, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

The respondent has determined a deficiency of $84,001.74 in the estate tax of Alma W. Liebmann, deceased. Most of the deficiency results from the inclusion in the gross estate of the principal of a trust which decedent created in 1917 for the benefit of her husband for life with remainder to their two minor children, and an additional amount which decedent contributed in 1933 to...

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