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AMERICAN NATIONAL BANK & TRUST CO. v. COMMISSIONER

Docket Nos. 2854-72, 2855-72, 2901-72.

33 T.C.M. 1158 (1974)

T.C. Memo. 1974-263

American National Bank & Trust Co., et al. v. Commissioner.

United States Tax Court.

Filed October 3, 1974.

Attorney(s) appearing for the Case

Bernard M. Lubelchek, Edison Bldg., Clark & Adams, Sts., Chicago, Ill., for the petitioners. Seymour I. Sherman, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in the Federal estate tax due from the estate of Belle Shafton, decedent herein, in the amount of $1,244,603.80. The only issue is whether the value of the assets of a trust bearing decedent's name must be included in her gross estate.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners American National...

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