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ESTATE OF McTIGHE v. COMMISSIONER

Docket No. 2983-75.

36 T.C.M. 1655 (1977)

T.C. Memo. 1977-410

Estate of Frederick J. McTighe (Deceased), Fidelity Union Trust Company, Executor v. Commissioner.

United States Tax Court.

Filed November 29, 1977.

Attorney(s) appearing for the Case

Herbert M. Gannet, 1180 Raymond, Newark, N.J., and Harvey R. Poe, for the petitioner.

James F. Kearney, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in estate tax for the Estate of Frederick J. McTighe in the amount of $52,386.08. Some of the issues raised by the pleadings have been conceded by the parties, leaving for our decision:

(1) Whether all or any part of the corpora of three trusts created by the decedent are includable in his gross estate pursuant to sections 2036 and 2038, I.R.C. 1954;1

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