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ESTATE OF MINOT v. COMMISSIONER

Docket No. 666-64.

45 T.C. 578 (1966)

ESTATE OF SEDGWICK MINOT, DECEASED, WILLIAM E. DWYER, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 23, 1966.

Attorney(s) appearing for the Case

H. Brian Holland, for the petitioner.

J. Frost Walker, Jr., for the respondent.

BRUCE, Judge:

Respondent determined a deficiency in estate tax in the amount of $337,671.40. Certain issues raised in the pleadings have been conceded by the parties. The sole remaining issue is whether the assets of two trusts are includable in the gross estate.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation of facts and exhibits attached thereto are incorporated herein by...

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