This proceeding seeks a redetermination of an estate tax deficiency of $366,630.70. Paul Garrett, the decedent, died March 18, 1940.
The issues are whether respondent erred in including the value of the assets of the several trusts in the gross estate under section 811 of the Internal Revenue Code.
Respondent has conceded that a trust referred to as Trust Fund No. 2 created in an instrument of November 30, 1923, is not includible in the gross estate.
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
