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ESTATE OF LUCEY v. COMMISSIONER

Docket No. 12161.

6 T.C.M. 1162 (1947)

Estate of John A. Lucey, Deceased, Charles R. Lucey, William J. Mooney, and The Market Street National Bank of Philadelphia, Executors v. Commissioner.

United States Tax Court.

Entered October 28, 1947.

Attorney(s) appearing for the Case

Edward J. Griffiths, Esq., 1802 Finance Bldg., Philadelphia, Pa., for the petitioners. William D. Harris, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $56,552.71 in estate tax. He included in the gross estate the value of property belonging to a trust created by the decedent on October 25, 1935. The respondent attempts to sustain that action upon one ground only, and the only issue for decision is whether that ground is a valid one. The facts have been stipulated.

The estate tax return was filed with the collector of...

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