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ESTATE OF NETTLETON v. COMMISSIONER

Docket No. 4371.

4 T.C. 987 (1945)

ESTATE OF ALBERT E. NETTLETON, THE SYRACUSE TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 19, 1945.

Attorney(s) appearing for the Case

George H. Bond, Esq., and Lyle Hornbeck, Esq., for the petitioner.

Sidney B. Gambill, Esq., for the respondent.

The respondent has determined a deficiency in estate tax in the amount of $201,185.30. The major portion of the deficiency is attributable to the inclusion by respondent in decedent's gross estate of the corpora of four trusts created by decedent in his lifetime. At the hearing, respondent conceded that he erred in including the corpora of two of these trusts in decedent's gross estate. Effect will be given to this concession in the recomputation under Rule 50. The only question...

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