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ESTATE OF ALEXANDER v. COMMISSIONER

Docket No. 111924.

2 T.C.M. 1156 (1943)

Estate of Laura B. Alexander, Deceased, Peoples-Pittsburgh Trust Company, Executor v. Commissioner.

United States Tax Court.

Entered December 27, 1943.

Attorney(s) appearing for the Case

Howard O. Rogers, Esq., 2127 Grant Bldg., Pittsburgh, Pa., for the petitioner. J. Harrison Miller, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

The respondent determined a deficiency in estate tax in the amount of $58,305.43. The petitioner alleges that he erred in his determination in that he "has included in the gross estate of decedent for Federal Estate tax purposes the sum of $192,000.00, the value of that part of certain personal property transferred in trust irrevocably by decedent during her lifetime."

We adopt as our findings of fact the stipulation...

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