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ESTATE OF KLAUBER v. COMMISSIONER

Docket No. 65875.

34 T.C. 968 (1960)

ESTATE OF ARTHUR KLAUBER, DECEASED, CHARLES J. TANENBAUM AND EDWARD KLAUBER, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 15, 1960.

Attorney(s) appearing for the Case

Charles J. Tanenbaum, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

OPINION.

FORRESTER, Judge:

The respondent has determined a deficiency of $103,026.17 in the estate tax of the decedent, Arthur Klauber. The principal issue for decision is whether there should be included under section 811(c) (2), I.R.C. 1939,1 the corpus of a trust created by decedent on June 4, 1932, wherein decedent reserved two possible reversions, certain powers of invasion and a secondary life estate.

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