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ESTATE OF VANDERLIP v. COMMISSIONER

Docket No. 109523.

3 T.C. 358 (1944)

ESTATE OF FRANK A. VANDERLIP, DECEASED, NARCISSA COX VANDERLIP, VIRGINIA VANDERLIP SCHOALES, FRANK A. VANDERLIP, JR., KELVIN COX VANDERLIP AND CITY BANK FARMERS TRUST COMPANY, AS EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 24, 1944.

Attorney(s) appearing for the Case

Edwin W. Cooney, Esq., for the petitioners.

Clay C. Holmes, Esq., for the respondent.

Respondent determined a deficiency in the estate tax liability of petitioner estate in the sum of $327,544.95. By stipulation and concession all issues have been removed from the case except the following: Whether respondent erred in including in the gross estate of decedent Frank A. Vanderlip the proceeds of certain policies of insurance issued upon the life of decedent prior to 1918 and transferred by him in 1932 to a certain trust for the purpose of avoiding estate taxes...

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