ESTATE OF STRAUSS v. COMMISSIONER

Docket No. 1305-94.

69 T.C.M. 2825 (1995)

T.C. Memo. 1995-248

Estate of Victor J. Strauss, Deceased, Victor J. Strauss, Jr., Susan Strauss Roberts and Jill V. Suttle, Co-Executors v. Commissioner.

United States Tax Court.

Filed June 8, 1995.


Attorney(s) appearing for the Case

Stephen D. Reynolds, Portland, Ore., for the petitioner. Gerald W. Douglas, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined a Federal estate tax deficiency of $405,209.03 (less $61,275.27 additional credit for State death taxes, if substantiated). After concessions, the only matter in controversy is whether the value of assets of a trust of which Victor J. Strauss (Victor or the decedent) was a beneficiary and a trustee is includable in his gross estate under section 2041...

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