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ESTATE OF KING v. COMMISSIONER

Docket No. 78430.

37 T.C. 973 (1962)

ESTATE OF WILLARD V. KING, DECEASED, THE CHASE MANHATTAN BANK, FORMERLY THE CHASE NATIONAL BANK OF THE CITY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 21, 1962.

Attorney(s) appearing for the Case

John L. Gray, Jr., Esq., and Howard Carter, Jr., Esq., for the petitioner.

William F. Fallon, Esq., for the respondent.

OPINION.

ATKINS, Judge:

The respondent determined a deficiency in estate tax in the amount of $341,369.15 which resulted from several adjustments made by him, but principally from the inclusion in the decedent's gross estate, at a value of $795,395.02, of assets of three trusts which the decedent had created during his lifetime. By agreement between the parties all issues have been settled except that relating to the respondent's inclusion of the...

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