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ESTATE OF DAVIS v. COMMISSIONER

Docket No. 5859-66.

51 T.C. 269 (1968)

ESTATE OF HOWARD LEE DAVIS, DECEASED, IONE DAVIS JONES, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 21, 1968.

Attorney(s) appearing for the Case

Martin D. Cohen, for the petitioner.

Owen A. Knopping, for the respondent.

FEATHERSON, Judge:

Respondent determined a deficiency in the estate tax of petitioner in the amount of $22,231.30. The sole issue is what portion, if any, of an inter vivos trust set up for the benefit of the former wife of decedent is includable in his gross estate.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation and exhibits thereto are incorporated herein by this reference.

Howard Lee Davis...

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