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ESTATE OF SELTZER v. COMMISSIONER

Docket No. 11374.

10 T.C. 810 (1948)

ESTATE OF A. FRANK SELTZER, DECEASED, LOUISE K. SELTZER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 12, 1948.

Attorney(s) appearing for the Case

Harold K. Bell, Esq., for the petitioner.

Philip J. Wolf, Esq., for the respondent.

The Commissioner determined a deficiency in estate tax of $9,289.07. The only question involved is whether the value of a seven-ninths interest in the corpus of the trust created by the decedent, A. Frank Seltzer, on December 3, 1936, is includible in his gross estate. In his answer, the Commissioner admitted that he failed to credit a payment of $3,630.40 and that, therefore, the deficiency should be reduced to $5,658.67.

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