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ESTATE OF JAMES v. COMMISSIONER

Docket No. 9680.

19 T.C. 1013 (1953)

ESTATE OF ARTHUR CURTISS JAMES, DECEASED, UNITED STATES TRUST COMPANY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 6, 1953.

Attorney(s) appearing for the Case

Harold F. Noneman, Esq., for the petitioner.

Conway N. Kitchen, Esq., for the respondent.

Reese D. Alsop, Esq., for the intervenor.

The petitioner contested the respondent's determination of a deficiency in the amount of $3,623,587.71 in estate taxes due from the estate of decedent who died on June 4, 1941. In addition, it claimed refunds resulting from an overpayment amounting to $3,053,078.92. The parties have settled all of the issues except one, whether the value of the corpus of a trust established on April 23, 1915, is includible in the gross estate of the decedent.1

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