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ESTATE OF SCHEIDE v. COMMISSIONER

Docket Nos. 2235, 12328.

6 T.C.M. 1271 (1947)

Estate of John H. Scheide, Deceased, William H. Scheide and Harriet Hurd Scheide, Executors v. Commissioner.

United States Tax Court.

Entered December 3, 1947.

Attorney(s) appearing for the Case

Sanford D. Beecher, Esq., 1617 Land Title Bldg., Philadelphia, Pa., for the petitioners. William H. Best, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $294,063.55 in estate tax. The following questions have been submitted for decision:

(1) Should the value of a 1935 inter vivos gift by the decedent to his wife be included in the gross estate under the provisions of sections 811 (c) either as a transfer made with the possession or enjoyment, or the right to income, retained by the decedent or as a transfer made in...

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