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ESTATE OF WALDSTEIN v. COMMISSIONER

Docket No. 65776.

35 T.C. 156 (1960)

ESTATE OF RUTH WALDSTEIN, DECEASED, RICHARD H. JOACHIM, BENEFICIARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1960.

Attorney(s) appearing for the Case

Charles Meyer, Esq., for the petitioner.

Anthony S. Del Giudice, Esq., for the respondent.

OPINION.

FORRESTER, Judge:

Respondent has determined a deficiency of $18,539.13 in the estate tax of the decedent, Ruth Waldstein. The question for our decision is whether funds on deposit at the Federal Reserve bank for the account of the Alien Property Custodian at the time of decedent's death were excludible from decedent's gross estate under section 863(b) of the Internal Revenue Code of 1939,

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