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ESTATE OF BAYNE v. COMMISSIONER

Docket No. 4388.

4 T.C.M. 145 (1945)

Estate of Jasper Bayne, Deceased, The Chase National Bank of the City of New York, Executor v. Commissioner.

United States Tax Court.

Entered February 3, 1945.

Attorney(s) appearing for the Case

Thomas L. Halpin, Esq., 20 Exchange Pl., New York, N. Y., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

A deficiency in estate tax in the sum of $6,433.86 has been determined by the respondent. The error alleged is the inclusion in decedent's estate of the corpus of an irrevocable trust created by the latter in 1922. The facts were agreed to by the parties and their stipulation was filed with the Court at the time the case was heard in New York on January 15, 1945. At the conclusion of the hearing the division announced...

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