ESTATE OF JONES v. COMMISSIONER

Docket No. 77426.

20 T.C.M. 558 (1961)

T.C. Memo. 1961-113

Estate of Robert E. Jones, Mary Hall Furber, Executrix v. Commissioner.

United States Tax Court.

Filed April 20, 1961.


Attorney(s) appearing for the Case

Richard S. Ritzel, Esq., 20 Broad St., New York, N. Y., for the petitioner. Philip Shurman, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $53,252.10 in estate tax. The petitioner alleges that the Commissioner erred in including in the gross estate of Robert E. Jones the stipulated value of the undivided one-half interest in the corpus of a trust created under paragraph EIGHTH (E)(1) of the will of Margaret Huston Jones and in including in the gross estate $8,006...

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