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ESTATE OF SHEAFFER v. COMMISSIONER

Docket No. 18438.

12 T.C. 1047 (1949)

ESTATE OF CHARLES M. SHEAFFER, DANIEL M. SHEAFFER AND THEODORE C. SHEAFFER, EXECUTORS, PROVIDENT TRUST COMPANY OF PHILADELPHIA, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 13, 1949.

Attorney(s) appearing for the Case

Eugene Meacham, Esq., for the petitioner.

John A. Newton, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in estate tax of $11,772.71. The issue for decision is whether the decedent had a power of appointment over property which the Commissioner included in the gross estate under section 811 (f). The facts have been stipulated. The amount of the deduction for attorneys' fees is to be agreed to under Rule 50.

Charles M. Sheaffer, the decedent, died on December 3, 1943. An estate...

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