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ESTATE OF JOHNSON v. COMMISSIONER

Docket No. 9596.

10 T.C. 680 (1948)

ESTATE OF OLIVER JOHNSON, DECEASED, ALLA J. ROSS, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 23, 1948.

Attorney(s) appearing for the Case

Joseph Donald Brady, Esq., and Lucien W. Shaw, Esq., for the petitioner.

Earl C. Crouter, Esq., for the respondent.

The Commissioner determined a deficiency of $44,765.91 in estate tax liability. The value of the gross estate was determined in part by including the value of property transferred by the decedent during his lifetime. The sole issue for decision is whether such property was transferred in contemplation of death within the meaning of section 811 (c) of the Internal Revenue Code. Other adjustments made by respondent are not here in issue...

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