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ESTATE OF BABCOCK v. COMMISSIONER

Docket No. 4480.

5 T.C.M. 31 (1946)

Estate of Charles J. Babcock, Deceased, Richard J. Babcock, Executor of the Last Will and Testament of Charles J. Babcock, Deceased v. Commissioner.

United States Tax Court.

Entered January 21, 1946.

Attorney(s) appearing for the Case

Eugene T. McQuade, Esq., 116 John St., New York 7, N. Y., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner seeks a redetermination of a deficiency in estate tax of $16,288.51.

The issue is the propriety of the inclusion of certain property conveyed in trust by decedent prior to his death in his gross estate under the provisions of Internal Revenue Code, section 811.

Findings of Fact

The stipulated facts are hereby found accordingly, of which the following...

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