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ESTATE OF SHARPE v. COMMISSIONER

Docket No. 112179.

3 T.C. 612 (1944)

ESTATE OF JOHN B. SHARPE, THE UNION TRUST COMPANY OF PITTSBURGH, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 14, 1944.

Attorney(s) appearing for the Case

John Lloyd, Jr., Esq., for the petitioner.

Paul A. Waring, Esq., for the respondent.

The Commissioner determined a deficiency in estate tax in the amount of $39,004.43. The principal issue is whether the value of the corpus of a trust established by the decedent, for the benefit of a corporation organized for the purpose of advocating and furthering the "Single Tax" as expounded by Henry George, is deductible from gross estate as a transfer for charitable or educational purposes. A subsidiary issue is whether the value...

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