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ESTATE OF STAKE v. COMMISSIONER

Docket No. 15191.

11 T.C. 817 (1948)

ESTATE OF EMIL A. STAKE, DECEASED, THE FIRST NATIONAL BANK OF CHICAGO, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 8, 1948.

Attorney(s) appearing for the Case

Harry B. Sutter, Esq., and Harry D. Orr, Jr., Esq., for the petitioner.

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

This case involves estate tax. A deficiency was determined in the amount of $24,156.87. The single question presented is whether the commuted value of annual payments being made to the decedent's widow from a pension fund set up by the decedent's employer, to which he and the employer made contributions during the period of his employment, is includible in the decedent's gross estate within the intendment of section 811 (c) of the...

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