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ESTATE OF SESSOMS v. COMMISSIONER

Docket No. 19902.

8 T.C.M. 1056 (1949)

Estate of Alexander K. Sessoms, The Liberty National Bank & Trust Company of Savannah and Frank S. Sessoms, Executors v. Commissioner.

United States Tax Court.

Entered December 12, 1949.

Attorney(s) appearing for the Case

Q. L. Garrett, Esq., Waycross, Ga., and A. L. Lawton, Jr., Esq., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $127,727.58 in estate tax liability.

The principal issue is whether certain property transferred in trust by decedent during his lifetime is includible in the gross estate under sections 811 (c) and (d) of the Internal Revenue Code. Other issues concern the amount of property held in trust and deduction of additional legal and administration fees.

Findings of Fact...

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