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ESTATE OF SHERMAN v. COMMISSIONER

Docket No. 10175.

9 T.C. 594 (1947)

ESTATE OF CLAYTON WILLIAM SHERMAN, DECEASED, ELIZABETH SHERMAN CARROLL, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 7, 1947.

Attorney(s) appearing for the Case

Robert W. Wales, Esq., for the petitioner.

Maurice S. Bush, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $9,870 in estate tax. The only issue for decision is whether the gross estate should include the value of 1,316 shares of Seaman Paper Co. stock which the decedent had transferred in trust during his life. The facts have been stipulated.

The decedent died on October 9, 1941, while residing in Illinois. The return was filed with the...

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