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ESTATE OF BEN F. STERNHEIM v. COMMISSIONER

Docket No. 111776.

2 T.C.M. 311 (1943)

Estate of Ben F. Sternheim, deceased, Wells Fargo Bank & Union Trust Co., Executor v. Commissioner.

United States Tax Court.

Entered June 24, 1943.

Attorney(s) appearing for the Case

Lawrence C. Baker, Esq., 14 Montgomery St., San Francisco, Calif., for the petitioner. Harry R. Horrow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of an estate tax deficiency of $48,824.39. The questions in issue are whether there were deductible gifts to charity of (1) the remainder interest of an inter vivos trust which the decedent created during his lifetime, naming his sister as life beneficiary with remainder over to charities; and (2) the remainder interests of several testamentary trusts...

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