ESTATE OF BECKLENBERG v. COMMISSIONER

Docket No. 61951.

31 T.C. 402 (1958)

ESTATE OF MARIA BECKLENBERG, DECEASED, FRED BECKLENBERG, JR., EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 18, 1958.


Attorney(s) appearing for the Case

Arthur Abraham, Esq., for the petitioner.

Don S. Harnack, Esq., and David H. Nelson, Esq., for the respondent.


MULRONEY, Judge:

Respondent determined a deficiency in Federal estate taxes against the petitioner in the amount of $182,727.14. The issues are (1) whether certain property transferred to a trust created August 12, 1938, is includible, all or in part, in decedent's gross estate under section 811 (c) (1) (B) of the Internal Revenue Code of 1939;1 and (2) the proper valuation of such interest so includible in the decedent's gross...

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