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BAKER v. COMMISSIONER

Docket No. 11928.

6 T.C.M. 1249 (1947)

Jane Torrance Baker and Horace F. Baker, Executors of the Estate of Mary R. Torrance, Deceased v. Commissioner.

United States Tax Court.

Entered November 28, 1947.

Attorney(s) appearing for the Case

Harry F. Stambaugh, Esq., 66 St. Nicholas Bldg., Pittsburgh, Pa., for the petitioners. Brooks Fullerton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency of $61,282.37 in estate tax of the estate of Mary R. D. Torrance, hereinafter referred to as decedent. The single issue presented is whether decedent's transfers of stock to her daughter and grandchildren were transfers in contemplation of death within the purview of Internal Revenue Code, section 811 (c).

Some of the facts have been stipulated.

Findings...

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