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ESTATE OF KERR v. COMMISSIONER

Docket No. 9779.

9 T.C. 359 (1947)

ESTATE OF LOUISE V. KERR, DECEASED, SAMUEL K. KERR AND LEWIS S. KERR, JR., EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 17, 1947.

Attorney(s) appearing for the Case

Irving H. Bull, Esq., for the petitioners.

A. H. Monacelli, Esq., for the respondent.

This proceeding involves an estate tax deficiency of $47,570.83. The petitioners claim an overpayment.

The question presented is whether the value of the corpus of a testamentary trust over which decedent had a power of appointment, or only the value of a life estate which she appointed to her surviving husband, is includible in her gross estate under section 811 (f) of the Internal Revenue Code.

FINDINGS OF FACT.

Decedent, Louise V. Kerr, died testate...

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