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ESTATE OF BETTY DURHAM COUNCIL v. COMMISSIONER

Docket No. 8857-72.

65 T.C. 594 (1975)

ESTATE OF BETTY DURHAM COUNCIL, DECEASED, FRANCES COUNCIL YEAGER, C. ROBERT YEAGER AND NORTH CAROLINA NATIONAL BANK, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 22, 1975.

Attorney(s) appearing for the Case

Leon L. Rice, Jr., and Linwood L. Davis, for the petitioner.

Gary F. Walker, for the respondent.

IRWIN, Judge:

Respondent determined a deficiency in the Federal estate tax due from the Estate of Betty Durham Council, deceased, in the amount of $648,052.83. Various concessions having been made, the only issue remaining for our determination is whether the value of cash and stock disbursed from the principal of a trust during decedent's life is includable in her gross estate under section 20411 by virtue of a testamentary power...

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