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ESTATE OF CLARKE v. COMMISSIONER

Docket No. 7229.

5 T.C.M. 699 (1946)

Estate of Joseph Clarke, Cresence E. Clarke, Bradlee Fulton Clarke and Garald K. Richardson, Executors v. Commissioner.

United States Tax Court.

Entered August 9, 1946.

Attorney(s) appearing for the Case

G. K. Richardson, Esq., for the petitioner. Charles N. Nyquist, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

The amount of the deficiency in estate tax was determined to be $9,513.24. The estate tax return was filed with the collector for the district of Massachusetts. All of the facts have been stipulated, and they are hereby found accordingly.

[The Facts]

The question is as to the inclusion in the gross estate of 74 shares of Craigie Company stock which decedent "assigns and delivers" to trustees under...

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