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ESTATE OF MILTON J. BUDLONG, INDUSTRIAL TRUST CO. v. COMMISSIONER

Docket No. 7308.

8 T.C. 284 (1947)

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

United States Tax Court.

Promulgated February 12, 1947.

Attorney(s) appearing for the Case

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

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

OPINION.

ARUNDELL, Judge.

This proceeding is now here for settlement under Rule 50 pursuant to the opinion of the Court promulgated September 19, 1946 (7 T.C. 756). In that opinion we held that, in the case of trusts created by the decedent in 1929, certain transfers of property made thereto after March 3, 1931, were includible in the gross estate under section 811 (c). We further held that transfers of property to...

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