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ESTATE OF HIGGS v. COMMISSIONER

Docket No. 11023.

12 T.C. 280 (1949)

ESTATE OF WILLIAM J. HIGGS, DECEASED, THE CHASE NATIONAL BANK OF THE CITY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 2, 1949.

Attorney(s) appearing for the Case

Alan L. Gornick, Esq., for the petitioner.

Francis X. Gallagher, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $24,514.59 in estate tax. He added to the net estate, as disclosed by the return, $78,036 as the cost of a survivorship annuity payable to the decedent's widow. The issues for decision are whether some amount should be included in the gross estate representing the value of the survivorship annuity as a transfer within the meaning of section 811 (c) of the Internal Revenue Code and...

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