ESTATE OF PRICE v. COMMISSIONER

Docket No. 94534.

22 T.C.M. 863 (1963)

T.C. Memo. 1963-181

Estate of George F. Price, Madonna D. Price, Executrix v. Commissioner.

United States Tax Court.

Filed June 27, 1963.


Attorney(s) appearing for the Case

Sperry Butler, 271 N. Ave., New Rochelle, N. Y., for the petitioner. Michael D. Weinberg, for the respondent.


Memorandum Opinion

MULRONEY, Judge:

The respondent determined a deficiency in petitioner's estate tax in the amount of $10,213.52. The issue is whether the value of trust assets should be included in decedent's gross estate.

All of the facts have been stipulated and they are found accordingly.

George F. Price, decedent herein, died December 17, 1957, and his estate is being probated in the Surrogate's Court of Nassau County, New York. His...

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