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ESTATE OF ELFERS v. COMMISSIONER

Docket No. 6975.

5 T.C.M. 387 (1946)

Estate of William R. Elfers, Deceased, Edward D. Bryde, Executor v. Commissioner.

United States Tax Court.

Entered May 23, 1946.

Attorney(s) appearing for the Case

Arthur H. Amon, Esq., for the petitioner. H. D. Thomas, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $13,103.53. The petitioner contends that the Commissioner erred, first, in including in the gross estate proceeds of certain insurance policies which the decedent irrevocably transferred to a trust on July 6, 1934 retaining none of the incidents of ownership and, second, that he erred in including in the gross estate the corpus of an irrevocable trust...

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