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ESTATE OF BROWN v. COMMISSIONER

Docket No. 886.

3 T.C.M. 486 (1944)

Estate of Gertrude R. Brown, Deceased, Amelia B. Rachau, Executrix v. Commissioner.

United States Tax Court.

Entered May 17, 1944.

Attorney(s) appearing for the Case

McDonald E. Wrenn, Esq., 2 Wall St., New York, N. Y., for the petitioner. Arthur Groman, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves estate tax. Deficiency was determined in the amount of $9,512.98 because of the inclusion by the Commissioner in the estate of the decedent of $67,928.87, as the entire value of the corpus of a trust over which decedent had the power of appointment. The parties agree that $67,928.87 is the net value of the trust fund. The petitioner now concedes that 17/60ths of the value of the trust fund is properly...

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