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ESTATE OF SINCLAIRE v. COMMISSIONER

Docket No. 16099.

13 T.C. 742 (1949)

ESTATE OF GRACE D. SINCLAIRE, DECEASED, THE FIRST NATIONAL BANK OF COLORADO SPRINGS AND REGINALD SINCLAIRE, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 14, 1949.

Attorney(s) appearing for the Case

Ben S. Wendelken, Esq., for the petitioners.

William B. Springer, Esq., for the respondent.

OPINION.

LEMIRE, Judge:

This proceeding involves a deficiency in estate tax in the amount of $58,821.28. Of the several adjustments made in the return, the only one in controversy here is whether respondent erred in including in the gross estate of the decedent, Grace D. Sinclaire, the value at the date of her death of the corpus of a trust created on June 30, 1926.

The facts are set out in a written...

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