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ESTATE OF BUDLONG v. COMMISSIONER

Docket No. 7308.

7 T.C. 756 (1946)

ESTATE OF MILTON J. BUDLONG, INDUSTRIAL TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 19, 1946.

Attorney(s) appearing for the Case

Richard F. Canning, Esq., for the petitioner.

J. T. Haslam, Esq., for the respondent.

This proceeding involves a deficiency in estate tax in the amount of $111,601.35.

The issues before us for decision involve the includibility in the decedent's gross estate under section 811 (c) or (d), Internal Revenue Code, of the value of certain trusts created by him in 1929 and 1937.

Substantially all of the facts have been stipulated and as stipulated are hereby found accordingly. In addition, one witness testified on behalf of petitioner.

FINDINGS...

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