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KINNEY v. COMMISSIONER

Docket No. 87718.

39 T.C. 728 (1963)

ESTATE OF ANNA HART KINNEY, DECEASED, IRVING TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1963.

Attorney(s) appearing for the Case

Winslow M. Lovejoy, Esq., and Patrick M. Casey, Esq., for the petitioner.

Philip Shurman, Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioner's estate tax of $194,993.07. The parties have settled several issues regarding the deficiency. The remaining issues for decision are: (1) Whether the value of certain stock dividends received by a trust of which petitioner's decedent was life beneficiary is includable in decedent's gross estate and, if so, (2) the method of determining the value of these stock dividends.

FINDINGS...

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