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IN RE ESTATE OF DAVIS

No. 18192.

440 F.2d 896 (1971)

In re ESTATE of Howard Lee DAVIS, Deceased. Ione Davis JONES, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided March 23, 1971.

Attorney(s) appearing for the Case

Martin D. Cohen, Cohen, Rosenbaum & Scher, Newark, N. J., for appellant.

Kenneth L. Gross, Dept. of Justice-Tax Division, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, and William Massar, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before HASTIE, Chief Judge, and FREEDMAN and ADAMS, Circuit Judges.

OPINION OF THE COURT

HASTIE, Chief Judge.

The matter in dispute on this appeal from a decision of the Tax Court1 is a determination of an estate tax deficiency that resulted from including in the estate an inter-vivos trust that the decedent had established primarily for the benefit of his estranged wife, who survived him. For the estate, the decedent's executrix, who is also his daughter, concedes that the settlor had retained...

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