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ESTATE OF NEWBERRY v. COMMISSIONER

Docket No. 8211.

6 T.C.M. 455 (1947)

Estate of Carrie Stark Newberry, Deceased, William F. Newberry, Executor, v. Commissioner.

United States Tax Court.

April 30, 1947.

Attorney(s) appearing for the Case

Rolland Lee Nutt, Esq., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has made a determination of deficiency in estate tax in the sum of $70,665.74. That part of this amount is here in issue which results from respondent's determination that the corpus of a trust created by decedent's husband, concurrently with the creation of a similar trust in the same amount by decedent, is includible in decedent's gross estate.

Findings of Fact...

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