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ESTATE OF WALKER v. COMMISSIONER

Docket No. 159.

4 T.C. 390 (1944)

ESTATE OF WILLIAM WALKER, DECEASED, KATHARINE W. WALKER AND JAMES E. MACCLOSKEY, JR., EXECUTORS AND TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 30, 1944.

Attorney(s) appearing for the Case

William Wallace Booth, Esq., for the petitioners.

Orris Bennett, Esq., for the respondent.

Petitioners in this proceeding challenge a portion of a deficiency of $214,823.29 determined in the estate tax of William Walker, deceased. Certain issues raised by the petition have been conceded and others have been settled, leaving open for decision three issues: (1) The valuation of a note of William C. and Elizabeth Stevenson; (2) the valuation of a note of Hepburn Walker; and (3) whether an interest in a trust created by decedent in 1929 is includible in his gross estate...

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