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ESTATE OF STRAUSS v. COMMISSIONER

Docket No. 17372.

13 T.C. 159 (1949)

ESTATE OF MAX STRAUSS, ALSO KNOWN AS MARX STRAUSS, DECEASED, MARJORIE F. TREGANOWAN, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 5, 1949.

Attorney(s) appearing for the Case

Howard O. Colgan, Jr., Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

OPINION.

HILL, Judge:

Respondent determined a deficiency in estate tax against the petitioner in the amount of $5,883.93. The only question presented is whether the amount of $20,000 or any part thereof received by the decedent's widow pursuant to a provision of the constitution of the New York Stock Exchange is includible in the gross estate of the decedent under section 811 (g) of the Internal Revenue Code.

The facts were stipulated and...

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