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ESTATE OF MAXWELL v. COMMISSIONER

Docket No. 3178.

3 T.C.M. 1207 (1944)

Estate of William Maxwell, deceased, The Hartford-Connecticut Trust Company and Frederick N. Belding, Executors v. Commissioner.

United States Tax Court.

Entered November 3, 1944.

Attorney(s) appearing for the Case

Charles W. McConaughy, Esq., and Clarence Castimore, Esq., 14 Wall St., New York 5, N. Y., for the petitioners. Charles P. Reilly, Esq., for the respondent.

The Commissioner determined a deficiency of $176,119.86 in estate tax. The petitioners assail the determination of the Commissioner (1) of the fair market value of certain corporate shares; (2) including in gross estate six insurance policies at a total value of $274,055.41 transferred in trust December 19, 1935; and (3) including in gross estate $87,000, being the total amount of additional gifts made in November, 1937, and December, 1938, to six separate trusts created...

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