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ESTATE OF DAVIS v. COMMISSIONER

Docket No. 6949.

5 T.C.M. 1064 (1946)

Estate of J. B. Davis, Cordelia Matthew Davis, Executrix v. Commissioner.

United States Tax Court.

Entered December 11, 1946.

Attorney(s) appearing for the Case

A. W. Clapp, Esq., and Alex C. King, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this preceeding petitioner seeks redetermination of a deficiency in estate tax in the amount of $13,487.25. J. B. Davis, hereinafter referred to as decedent, died on December 20, 1940. The principal question is whether the value of certain properties which decedent purported to transfer to a trust in 1927 is properly includible in decedent's gross estate.

The other issues concern the valuation...

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