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ESTATE OF REEVES v. COMMISSIONER

Docket No. 12883.

8 T.C.M. 131 (1949)

Estate of Micajah R. Reeves, also known as M. R. Reeves, John M. Reeves, Richard Early Reeves and Ernest R. Early, Executors v. Commissioner.

United States Tax Court.

Entered January 31, 1949.

Attorney(s) appearing for the Case

Lee McCanliss, Esq., 31 Nassau St., New York, N. Y., John E. Higgiston, Jr., Esq., and Fred L. Van Dolsen, Esq., for the petitioner. Conway N. Kitchen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $1,767,011.87 in estate tax. The parties have settled a number of their differences by a stipulation. The only issue for decision is whether the Commissioner erred in including the corpus of 23 trusts in the gross estate.

Findings of Fact

The decedent, Micajah R. Reeves, was born in Siloam, North Carolina on July...

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