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ESTATE OF WARE v. C. I. R.

No. 71-1881.

480 F.2d 444 (1973)

ESTATE of Robert R. WARE, Deceased, et al., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 13, 1973.

Attorney(s) appearing for the Case

Calvin Sawyier, Crane C. Hauser, Chicago, Ill., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., Richard Halberstein, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before KILEY, CUMMINGS and PELL, Circuit Judges.

PELL, Circuit Judge.

This is an appeal by Robert R. Ware, Jr., executor of the estate of his father, Robert R. Ware, deceased, from a decision of the Tax Court to the effect that the value of the corpus of each of five family trusts created by the decedent in 1936 was includable in the father's gross estate for federal estate tax purposes. The tax deficiency involved was approximately $290,000.

The factual background of the controversy is set forth in depth...

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