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ESTATE OF NEAL v. COMMISSIONER

Docket No. 484.

2 T.C.M. 1137 (1943)

Estate of Thomas Neal, Deceased, Elizabeth M. Neal, Executrix v. Commissioner.

United States Tax Court.

Entered December 21, 1943.

Attorney(s) appearing for the Case

Thomas G. Long, Esq., 1881 National Bank Bldg., Detroit, Mich., for the petitioner. Paul A. Sebastian, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined an estate tax deficiency of $53,629.54, by including in decedent's gross estate the value of two trust estates created by the decedent and his wife.

The facts are stipulated.

[The Facts]

Thomas Neal died testate on October 5, 1940, a resident of Detroit, Michigan. Elizabeth M. Neal, his widow, is the executrix of his estate. The estate tax return was filed...

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