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ESTATE OF HAGER v. COMMISSIONER

Docket No. 6871.

5 T.C.M. 972 (1946)

Estate of William M. Hager, Deceased, Anna E. Hager and Janet Hager MacAllister, Executors v. Commissioner.

United States Tax Court.

Entered November 13, 1946.

Attorney(s) appearing for the Case

Guy W. Gordon, Esq., 11 Park Place, New York, N. Y., and George A. Reiss, Esq., for the petitioners. Francis X. Gallagher, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $36,603.05 in estate tax. Two issues are presented for decision. One is whether the Commissioner erred in determining the fair market value at the date of the decedent's death of his interest in his residence. Another is whether the Commissioner erred in including in the gross estate property transferred in trust by the decedent during his lifetime.

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