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ESTATE OF BRADBURY v. COMMISSIONER

Docket No. 5288.

5 T.C.M. 788 (1946)

Estate of George L. Bradbury, Fern L. Bradbury, Executrix v. Commissioner.

United States Tax Court.

Entered September 13, 1946.

Attorney(s) appearing for the Case

Arthur Murray, Esq., and John T. Riley, Esq., 427 Title Insurance Bldg., Los Angeles, Calif., for the petitioner. H. A. Melville, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $31,473.85 in Federal estate tax.

The sole controverted issue arises from the respondent's finding that certain transfers made to the decedent's wife on March 30, 1940, were in contemplation of death, within the purview of section 811 (c) of the Internal Revenue Code. Adjustment is also necessary on account of certain deductions to which petitioner is entitled.

Findings...

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