1. Home
  2. Browse Decisions
  3. T.C.
  4. 5 T.C.
  5. 5 T.C. 881 (1945)
 

ESTATE OF PRATT v. COMMISSIONER

Docket No. 2509.

5 T.C. 881 (1945)

ESTATE OF HAROLD I. PRATT, DECEASED, UNITED STATES TRUST COMPANY OF NEW YORK AND HARRIET BARNES PRATT, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 28, 1945.

Attorney(s) appearing for the Case

Will R. Gregg, Esq., and Samuel E. Blackham, Esq., for the petitioners.

Thomas L. Lewis, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in estate tax in the amount of $3,393,543.99. A number of issues presented have been disposed of by a stipulation of the parties. The issues for decision are:

(1) Whether section 811 (c) of the Internal Revenue Code, in so far as it requires that there shall be included in the gross estate of the decedent the value of the corpus of an inter vivos trust...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases