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ESTATE OF WATERMAN v. COMMISSIONER

Docket No. 1911.

5 T.C.M. 693 (1946)

Estate of Whitney Waterman, Deceased, Security-First National Bank of Los Angeles, Executor v. Commissioner.

United States Tax Court.

Entered August 7, 1946.

Attorney(s) appearing for the Case

Ralph W. Smith, Esq., 808 Bank of America Bldg., Los Angeles, Calif., and John Moore Robinson, Esq., for the petitioner. E. A. Tonjes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

This proceeding involves a deficiency in estate tax in the amount of $8,951.08. The principal question in issue is whether there should be included in the gross estate the value of certain shares of stock which the respondent determined were transferred in trust by decedent several years prior to his death. The controversy hinges upon the ownership of the shares in question, or the shares for which they...

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