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ESTATE OF SCHUMACHER v. COMMISSIONER

Docket No. 109988.

2 T.C.M. 1018 (1943)

Estate of Louis Schumacher, Gillum H. Doolittle, Executor v. Commissioner.

United States Tax Court.

Entered November 29, 1943.

Attorney(s) appearing for the Case

Gillum H. Doolittle, pro se. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency in estate tax determined by the Commissioner in the amount of $7,644.99. Two issues are presented for decision. The first is whether certain transfers made by decedent in his lifetime were made in contemplation of death; the second is whether the Commissioner erred in disallowing a deduction of the alleged present value of certain gifts in remainder passing under...

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