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ESTATE OF WANAMAKER v. COMMISSIONER

Docket No. 106092.

1 T.C.M. 809 (1943)

Estate of John Wanamaker, Jr., Elizabeth Peltz Hamilton as administratrix C. T. A. v. Commissioner.

United States Tax Court.

Entered March 23, 1943.

Attorney(s) appearing for the Case

Maurice Bower Saul, Esq., Joseph A. Lamorelle, Esq., Chester J. McGuire, Esq., Robert C. Walker, Esq., and Stephen T. Dean, Esq., for the petitioner. Eugene G. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $120,330.25 in estate tax. Two issues are presented for determination, namely, (1) whether a transfer by the decedent, John Wanamaker, Jr., made during his lifetime, of a remainder interest in one-third of a trust fund, was intended to take effect in possession or enjoyment at or after the death of the decedent; and (2) whether a remainder interest of decedent's children in a trust...

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