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ESTATE OF LINCOLN v. COMMISSIONER

Docket No. 107924.

1 T.C.M. 326 (1942)

Estate of Alan M. Lincoln, Bankers Trust Company and Elizabeth H. Lincoln, as Executors of the Last Will and Testament of Alan M. Lincoln, Deceased v. Commissioner.

United States Tax Court.

Entered December 24, 1942.

Attorney(s) appearing for the Case

George Craven, Esq., 20 Exchange Place, New York City, for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency in estate taxes, determined by the Commissioner in the amount of $8,325.65. The issues not settled by stipulation, and therefore remaining for decision are:

(1) Whether payments to the petitioners as executors, aggregating $21,874.13, comprise part of decedent's gross estate, or whether they constitute income of the estate;

(2) Whether, if the payments...

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