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ESTATE OF FORSTMANN v. COMMISSIONER

Docket Nos. 7103 and 9565.

6 T.C.M. 136 (1947)

Estate of Reinhold H. Forstmann, by Fidelity Union Trust Company and Albert F. Howard, Surviving Executors v. Commissioner.

United States Tax Court.

Entered February 14, 1947.

Attorney(s) appearing for the Case

George W. C. McCarter, Esq., 13 Commerce St., Newark 2, N. J., for the petitioners. Francis X. Gallagher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Docket No. 7103

The Commissioner determined a deficiency in estate tax in the amount of $273,060.85. The Commissioner included in the gross estate transfers effected by the decedent pursuant to a trust agreement executed by him as grantor on February 23, 1939, including the interest therein of his then wife. The only issue for decision in the estate tax proceeding is whether the action of the Commissioner...

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