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ESTATE OF PETERS v. COMMISSIONER

Docket No. 105-63.

23 T.C.M. 994 (1964)

T.C. Memo. 1964-167

Estate of Aline Peters Peters, Late of Morristown, Vermont, Frank Peters Moore and Graham Crawford Thomson, Executors v. Commissioner.

United States Tax Court.

Filed June 18, 1964.

Attorney(s) appearing for the Case

Paul N. Olson, P. O. Box 543, Brattleboro, Vt. and John A. Rocray, for the petitioner. Robert B. Dugan, for the respondent.

Memorandum Opinion

RAUM, Judge:

Respondent determined a deficiency in estate tax in the amount of $82,941.82. The principal issue is whether certain powers retained by decedent over a trust created by her required the inclusion of the value of the trust property in her gross estate. The facts have been stipulated.

Aline P. Peters died testate on January 12, 1960, a resident of Vermont.

On June 14...

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