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ESTATE OF PAUL v. COMMISSIONER

Docket No. 19861.

16 T.C. 743 (1951)

THE ESTATE OF EDITH WILSON PAUL, DECEASED, DAVID HUNT PAUL, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 12, 1951.

Attorney(s) appearing for the Case

Donald E. Hogeland, Esq., for the petitioner.

John A. Newton, Esq., for the respondent.

Respondent has determined a deficiency in the amount of $29,134.90 in the estate tax of the estate of Edith Wilson Paul, deceased. This deficiency results from respondent's determination that there should be included in the gross estate of the decedent the value of the life estates and the remainder interests in five-eighths of an estate over which decedent held a power of appointment. Petitioner contests the determination that the...

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