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ESTATE OF PILLSBURY v. COMMISSIONER

Docket No. 408.

2 T.C.M. 1198 (1943)

Estate of Horace Davis Pillsbury, Deceased, Evans S. Pillsbury, 2nd, Executor v. Commissioner.

United States Tax Court.

Entered December 31, 1943.

Attorney(s) appearing for the Case

Gordon L. Byers, Esq., and Scott C. Lambert, Esq., 225 Bush St., San Francisco, Calif., for the petitioner. T. M. Mather, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

This proceeding came on for hearing at San Francisco, California, on November 22, 1943 to test the correctness of the respondent's determination of a deficiency in estate tax of $2,566.09 and to recover a claimed overpayment by petitioner. The case was submitted on the pleadings and raises the single question whether the fair market value of the corpus of a trust, created by the decedent on April 10, 1924, should be included...

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