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ESTATE OF GIBB v. COMMISSIONER

Docket No. 6947.

6 T.C. 1088 (1946)

ESTATE OF FLORENCE ALTHEA GIBB, DECEASED, ALTHEA GIBB HUNTER, MALCOLM DuBOIS HUNTER AND CHARLES S. McVEIGH, AS EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 20, 1946.

Attorney(s) appearing for the Case

Francis J. Rogers, Esq., Whitney N. Seymour, Esq., and Richard D. Duncan, Esq., for the petitioners.

James C. Maddox, Esq., for the respondent.

This proceeding is for the redetermination of a deficiency in estate tax in the amount of $669,950.89. The petitioners allege that the respondent erred in his determination of the deficiency by (1) including in the gross estate of the decedent the assets of a trust created by the decedent under deed of trust dated March 10, 1930, with the Brooklyn Trust Co. as trustee, and (2) including in the gross estate of the decedent the assets of the above mentioned trust at their full...

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