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ESTATE OF HANAUER v. COMMISSIONER

Docket No. 112274.

2 T.C.M. 1070 (1943)

Estate of Jerome J. Hanauer, Lewis L. Strauss and Carrie H. Hanauer, Executors v. Commissioner.

United States Tax Court.

Entered December 9, 1943.

Attorney(s) appearing for the Case

Harry J. Rudick, Esq., Morton Pepper, Esq., 55 Liberty St., New York, N. Y., Morris L. Ernst, Esq., Samuel J. Schur, Esq., and Irving Mintz, Esq., 285 Madison Ave., New York, N. Y., for the petitioners. Conway Kitchen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in estate tax in the amount of $492,867.16, based upon a number of adjustments which, except for one, are not in controversy here. The sole issue presented is whether the value of the corpus of a trust created by decedent's wife for his benefit is includible in decedent's gross estate under sections 302 (c) and 302 (d) of the Revenue Act of 1926, as amended.

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