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ESTATE OF TOMEC v. COMMISSIONER

Docket No. 93635.

40 T.C. 134 (1963)

ESTATE OF MARY FOWNES TOMEC, DECEASED, MATTHEW J. SCAMMELL, JR., SURVIVING ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 24, 1963.

Attorney(s) appearing for the Case

Melvin Cornfield, for the petitioner.

Gerald N. Daffner, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in estate tax in the amount of $72,268.88.

The issues for decision are:

(1) Whether the value of the securities comprising the entire principal of a trust created on June 17, 1955, is includable in the gross estate of Mary Fownes Tomec, deceased, for Federal estate tax purposes under the provisions of section 2036(a) (1) of the Internal Revenue Code of 1954; and if not, what...

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