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GASTON ESTATE v. COMMISSIONER

Docket No. 111237.

2 T.C. 672 (1943)

MARTHA E. GASTON ESTATE, THE CHASE NATIONAL BANK OF THE CITY OF NEW YORK AND FERDINAND A. HUBERT, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 10, 1943.

Attorney(s) appearing for the Case

Thomas A. Ryan, Esq., for the petitioners.

Myron S. Winer, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding involves an estate tax deficiency of $8,866.34, the most of which is in controversy. The question in issue is whether, and to what extent, the value of property which the decedent conveyed to an inter vivos trust in 1929, retaining the income for life and a contingent power of appointment over the remainder, is includible in her gross estate.

Decedent died a resident of the State of New Jersey...

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