ESTATE OF FREW v. COMMISSIONER

Docket No. 9373.

8 T.C. 1240 (1947)

ESTATE OF WALTER E. FREW, DECEASED, BY ELLA LOUISE FREW, RALPH PETERS, JR., AND DUNHAM B. SHERER, AS EXECUTORS OF HIS LAST WILL AND TESTAMENT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 24, 1947.


Attorney(s) appearing for the Case

Paul G. Reilly, Esq., for the petitioners.

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


This proceeding involves Federal estate tax liability in the amount of $189,687.92. The only issue submitted is whether the corpora of three trusts created by the decedent are includible in his gross estate. A stipulation of facts was filed and certain oral testimony presented. The stipulated facts are incorporated as our findings of fact. Other facts are found from the evidence.

FINDINGS OF FACT.

The decedent, Walter E. Frew, a resident of the County and...

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