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ESTATE OF SAMUEL S. LINDSAY v. COMMISSIONER

Docket Nos. 109981, 109982.

2 T.C. 174 (1943)

THE ESTATE OF SAMUEL S. LINDSAY, DECEASED, ALEXANDER P. LINDSAY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE ESTATE OF HELEN P. LINDSAY, DECEASED, ALEXANDER P. LINDSAY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 22, 1943.

Attorney(s) appearing for the Case

Norman D. Keller, Esq., for the petitioners.

Orris Bennett, Esq., for the respondent.

The respondent determined deficiencies in estate tax as follows:

Docket No. 109981, estate of Samuel S. Lundsay -----------------   $27,963.61
Docket No. 100982, estate of Helen P. Lindsay ------------------    30,278.95

The deficiency in Docket No. 109981 resulted from the inclusion in the decedent's estate of an item of $116,100 representing the value of the corpus of a trust created in December 1934 by Helen P. Lindsay, then wife of the decedent...

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