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ESTATE OF McCULLOCH v. COMMISSIONER

Docket No. 11039.

8 T.C.M. 110 (1949)

Estate of Robert M. McCulloch, Deceased, Hugh McC. Rossire, Executor v. Commissioner.

United States Tax Court.

Entered February 11, 1949.

Attorney(s) appearing for the Case

John B. Surr, Esq., for the petitioner. E. A. Tonjes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in estate tax of $30,050.45, against the estate of Robert M. McCulloch, hereinafter referred to as decedent. The issue is whether a transfer in trust by decedent in 1935 was in contemplation of death; or was intended to take effect in possession or enjoyment at or after his death, because of the reservation by him of a contingent life interest in the income of the trust...

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