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ESTATE OF FORD v. COMMISSIONER

Docket No. 3673.

4 T.C.M. 321 (1945)

Estate of Charles W. Ford, the Citizens and Southern National Bank, Administrator, v. Commissioner.

United States Tax Court.

Entered March 16, 1945.

Attorney(s) appearing for the Case

John W. Townsend, Esq., 1366 Nat. Press Bldg., Washington, D. C., and M. H. Barnes, Esq., 1018 Citizens & Southern Nat. Bank Bldg., Atlanta, Ga., for the petitioner. Frank M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency of $2,273.12 in estate tax. The issues are whether there should be included in the gross estate of the decedent the sum of $19,750 representing payments made by the decedent prior to his death to 20 nephews and nieces in consideration of the promise of each to give him board and care for a period of ten months when requested by the decedent, and whether additional...

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