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ESTATE OF ELIAS v. COMMISSIONER

Docket No. 1599.

3 T.C.M. 668 (1944)

Estate of Rebecca L. Elias, Deceased, Milton Baruch and Central Hanover Bank and Trust Company, as Executors under the Last Will and Testament of Rebecca L. Elias, Deceased, v. Commissioner.

United States Tax Court.

Entered July 6, 1944.

Attorney(s) appearing for the Case

Edward H. Beck, Esq., 100 Broadway, New York, N. Y., for the petitioner. Henry C. Clark, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves Federal estate tax. Deficiency was determined in the amount of $79,464.42, all of which is placed in issue, and petitioners claim overpayment of $3,688.58. The question presented is whether the value of remainders after the life interests of primary beneficiaries under trusts created by the decedent, Rebecca L. Elias, is included in gross estate as transfers...

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