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ESTATE OF FARNUM v. COMMISSIONER

Docket No. 5424.

12 T.C. 629 (1949)

ESTATE OF ANNA SCOTT FARNUM, FIDELITY-PHILADELPHIA TRUST COMPANY, HENRY W. FARNUM AND CHARLES I. THOMPSON, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 22, 1949.

Attorney(s) appearing for the Case

H. Ober Hess, Esq., and William R. Spofford, Esq., for the petitioner.

Brooks Fullerton, Esq., for the respondent.

Petitioner challenges respondent's determination that there is a deficiency of $46,770.80 in estate tax. By an amended answer respondent asks that the deficiency be increased from $46,770.80 to $75,113.48. The issue is what part, if any, of the corpus of a trust created by the decedent is to be included in her gross estate.

The other question raised by the pleadings was stipulated by the parties. Effect will be given to their...

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