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ESTATE OF FRAZER v. COMMISSIONER

Docket No. 6682.

6 T.C. 1255 (1946)

ESTATE OF JOHN G. FRAZER, DECEASED, KATHARINE REED FRAZER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 31, 1946.

Attorney(s) appearing for the Case

William Wallace Booth, Esq., for the petitioner.

Jay O. Kramer, Esq., and Hobby H. McCall, Esq., for the respondent.

OPINION.

LEECH, Judge:

This proceeding involves a deficiency in Federal estate tax in the amount of $29,286.15. The issue is whether the interest of the decedent in two trusts created by the will of decedent's father are includible in decedent's gross estate.

The facts have been stipulated and are found as stipulated.

John G. Frazer, the decedent, died testate on April 17, 1942, a resident...

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