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ESTATE OF CASS v. COMMISSIONER

Docket No. 646.

3 T.C. 562 (1944)

ESTATE OF JOSEPH K. CASS, DECEASED, BY CHARLES A. CASS AND ANNE C. WOODLE, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 4, 1944.

Attorney(s) appearing for the Case

John N. Penick, Esq., for the petitioners.

Bernard J. Long, Esq., for the respondent.

OPINION.

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $49,530.23. The petition alleges that the respondent erred in his determination of the deficiency as follows:

(a) By including in the gross estate (Transfers During Decedent's Life—page 2 of the deficiency notice) the remainder values of the trust created by the decedent on July...

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