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ESTATE OF CAMPANARI v. COMMISSIONER

Docket No. 4384.

5 T.C. 488 (1945)

ESTATE OF NINA M. CAMPANARI, CHRISTOPHER C. CAMPANARI AND ESTELLA MARESI, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 23, 1945.

Attorney(s) appearing for the Case

Donald J. Marran, Esq., for the petitioner.

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

The Commissioner has determined an estate tax deficiency in the amount of $12,360.29. The deficiency resulted mainly from the inclusion in decedent's gross estate of one-third of the value of the corpus of a trust created by decedent and others in 1923, and from certain increases in the value of real estate of which the decedent owned an undivided one-third interest at her death. Several other minor adjustments are not contested by...

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