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ESTATE OF CHILDS v. COMMISSIONER

Docket No. 111548.

2 T.C.M. 388 (1943)

Estate of Anna D. Childs, Deceased, James H. Childs, Harvey Childs, III, Blair Childs and the Union Trust Company of Pittsburgh, Executors, v. Commissioner.

United States Tax Court.

Entered June 30, 1943.

Attorney(s) appearing for the Case

Hill Burgwin, Esq., 1515 Park Bldg., Pittsburgh, Pa., and J. Garfield Houston, Esq., for the petitioner. T. Harrison Miller, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $58,600.32 in the estate tax of the estate of Anna D. Childs, deceased.

The issues are:

1. Whether the decedent held in fee or as a life tenant certain assets devised to her under the will of her husband Harvey Childs, Jr.

2. Whether 400 shares of stock of H. Childs & Co., Inc. are includable in the decedent's gross estate at their fair market value of ...

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