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ESTATE OF LEAMAN v. COMMISSIONER

Docket No. 3848.

5 T.C. 699 (1945)

ESTATE OF THOMAS P. LEAMAN, DECEASED, STANLEY GRAY HORAN, AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF THOMAS P. LEAMAN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 11, 1945.

Attorney(s) appearing for the Case

John J. Smith, Esq., for the petitioner.

Scott A. Dahlquist, Esq., for the respondent.

OPINION.

HILL, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $9,914.08. The issue is whether the corpus of a trust created by the decedent is to be included in his gross estate as a transfer intended to take effect in possession or enjoyment at death within the meaning of section 811 (c) of the Internal Revenue Code, where a reversionary interest was left in the decedent by...

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