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ESTATE OF WURTS v. COMMISSIONER

Docket No. 71864.

19 T.C.M. 544 (1960)

T.C. Memo. 1960-102

Estate of Pierre Jay Wurts, Deceased, Edith M. B. Wurts and Fiduciary Trust Company of New York, Executors v. Commissioner.

United States Tax Court.

Filed May 25, 1960.

Attorney(s) appearing for the Case

Lewis D. Mowry, Jr., Esq., 55 North Dean Street, Englewood, N. J., for the petitioner. William F. Fallon, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The respondent determined a deficiency in estate tax in the amount of $13,665.36. The issue for decision is whether the value of a trust created by the decedent in 1938 is includible in the gross estate.

The facts are found as stipulated and the stipulation is incorporated by this reference. The estate tax return was filed with the director of internal revenue at Newark...

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