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ESTATE OF NATHAN v. COMMISSIONER

Docket No. 7002.

6 T.C. 604 (1946)

ESTATE OF CHARLES NATHAN, ROSE N. STRAUS, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 29, 1946.

Attorney(s) appearing for the Case

Myron E. Wisch, Esq., for the petitioner.

Carroll Walker, Esq., for the respondent.

Respondent determined a deficiency in Federal estate tax due from petitioner estate in the amount of $3,581.27. That part of the deficiency is here in issue which arises by reason of respondent's inclusion in decedent's gross estate of the value of the corpus of a trust created by decedent in 1941, less the value of the life estate therein of decedent's sister.

FINDINGS OF FACT.

The petitioner's decedent on December...

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