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ESTATE OF HOHENSEE v. COMMISSIONER

Docket No. 51222.

25 T.C. 1258 (1956)

ESTATE OF HERMAN HOHENSEE, SR., DECEASED, ANNE HOHENSEE, SPECIAL ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 16, 1956.

Attorney(s) appearing for the Case

H. W. Schuler, Esq., for the petitioner.

J. Bruce Donaldson, Esq., for the respondent.

OPINION.

OPPER, Judge:

Respondent determined a deficiency of $7,038.25 in estate tax for the Estate of Herman Hohensee, Sr., deceased. Petitioner claims an overpayment of $5,686.63. The first issue presented is whether the contribution of property to an inter vivos trust, jointly created by decedent and his wife, and the retention of certain income interests therein, require inclusion of any part of the corpus in his gross estate, and if so, what...

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