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ESTATE OF CARTER v. COMMISSIONER

Docket Nos. 62591, 62592.

31 T.C. 1148 (1959)

ESTATE OF LAURA CARTER, DECEASED, ROGER E. CARTER, LAURA C. FAHY, AND ELIZABETH C. RICHARDS, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ERNEST TROW CARTER, DECEASED, EDWARD L. RICHARDS AND THE CHASE MANHATTAN BANK (SUCCESSOR BY MERGER TO THE CHASE NATIONAL BANK OF THE CITY OF NEW YORK), EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 17, 1959.

Attorney(s) appearing for the Case

James A. Glascock, Jr., Esq., for the petitioners.

John M. Doukas, Esq., for the respondent.

BRUCE, Judge:

Respondent determined deficiencies in estate tax as follows:

                                                         Deficiency

Estate of Laura Carter, Docket No. 62591 -------------   $107,012.55
Estate of Ernest Trow Carter, Docket No. 62592 -------     59,168.93

The issue for decision is whether respondent properly determined that the values of two trusts created by Ernest Trow Carter and Laura Carter, respectively...

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