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ESTATE OF REED v. COMMISSIONER

Docket No. 12485.

10 T.C. 537 (1948)

ESTATE OF MARY M. REED, DECEASED, THE UNITED STATES NATIONAL BANK OF OMAHA, NEBRASKA, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 29, 1948.

Attorney(s) appearing for the Case

Edgar M. Morsman, 3rd, Esq., for the petitioner.

George E. Gibson, Esq., for the respondent.

OPINION.

LEECH, Judge:

This proceeding involves a deficiency in Federal estate tax in the amount of $112,739.59. The issue presented is whether the value of the corpus of a certain trust deed, executed January 28, 1893, is includible in the decedent's gross estate. All the facts have been stipulated and are found accordingly. We set forth only those facts necessary to an understanding of the questions submitted.

The decedent, Mary M. Reed...

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