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ESTATE OF HUNNEWELL v. COMMISSIONER

Docket No. 4151.

4 T.C. 1128 (1945)

ESTATE OF MARY B. HUNNEWELL, MALCOLM DONALD, NELSON S. BARTLETT, AND FRANKLIN H. PALMER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 16, 1945.

Attorney(s) appearing for the Case

Harold L. Clark, Esq., for the petitioners.

Charles P. Reilly, Esq., for the respondent.

In this proceeding respondent determined a deficiency in estate tax in the amount of $26,471.49. The parties submitted the case on a written stipulation of facts which we incorporate herein by reference and adopt as the basis for our findings of fact. Certain adjustments are not contested. The only question for our consideration is whether a certain inter vivos cash transfer made by decedent, not in contemplation of death,...

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