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ESTATE OF TREMAINE v. COMMISSIONER

Docket No. 9677.

12 T.C. 172 (1949)

ESTATE OF MARTHA M. TREMAINE, (THE CLEVELAND TRUST COMPANY, EXECUTOR OF THE ESTATE OF MARTHA M. TREMAINE, DECEASED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 10, 1949.

Attorney(s) appearing for the Case

David A. Gaskill, Esq., and Earl P. Schneider, Esq., for the petitioner.

L. R. Bloomenthal, Esq., for the respondent.

The Commissioner determined a deficiency in Federal estate tax liability against the estate of Martha M. Tremaine in the amount of $59,809.45.

The sole question submitted for our decision is whether property transferred to the trust prior to the enactment of the Revenue Act of 1924 on June 2, 1924, having a value at the date of decedent's death of $181,304.31, should be included in the gross estate of the decedent under section 811 (c) or (d) of the Internal Revenue...

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