ESTATE OF KITCHEN v. COMMISSIONER

Docket No. 1438.

3 T.C.M. 877 (1944)

Estate of Myra C. Kitchen, by Clarence J. Hand and Victor C. Kitchen, as sole surviving executors v. Commissioner.

United States Tax Court.

Entered August 17, 1944.


Attorney(s) appearing for the Case

Clarence J. Hand, Esq., for the petitioners. Robert S. Garnett, Esq., for the respondent.


Memorandum Opinion

TYSON, Judge:

The respondent has determined a deficiency in estate tax against the estate of Myra C. Kitchen, in the amount of $4,491.30, resulting, in part, from respondent's inclusion in decedent's gross estate of the amount of $16,146.88 as the value, at the date of decedent's death, of property transferred by decedent to a trust created by her on May 15, 1915. Other adjustments are not in controversy.

The issues presented are...

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