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ESTATE OF GANE v. COMMISSIONER

Docket No. 1530.

4 T.C.M. 13 (1945)

Estate of Marion S. Gane, Deceased, Fidelity-Philadelphia Trust Company and Charles E. Swan, Executors v. Commissioner.

United States Tax Court.

Entered January 3, 1945.

Attorney(s) appearing for the Case

Randolph W. Childs, Esq., and John Stokes Adams, Esq., 1528 Walnut St., Philadelphia, Pa., for the petitioners. Myron S. Winer, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

The petitioner seeks a redetermination of a deficiency of $49,867.81 in Federal estate tax. The sole issue is whether the excess above $50,000 in the corpus of a trust created November 1, 1921 is includable in the decedent's gross estate. The facts have been stipulated. The facts are found as stipulated.

[The Facts]

Marion S. Gane, formerly Marion H. Swan (hereinafter referred to as "the decedent...

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