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ESTATE OF BEACHY v. COMMISSIONER

Docket No. 21133.

15 T.C. 136 (1950)

ESTATE OF CYRUS M. BEACHY, JOHN D. McEWEN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 24, 1950.

Attorney(s) appearing for the Case

W. A. Kahrs, Esq., for the petitioner.

Gene W. Reardon, Esq., for the respondent.

The respondent determined a deficiency in estate tax in the amount of $68,461.59. Certain adjustments made by the respondent are not contested. The question is whether respondent erred in including the corpus of the Cyrus M. Beachy Trust No. 1 of a value of $74,084.80 in decedent's gross estate for estate tax purposes. A second issue raised by the pleadings has been conceded by the respondent.

FINDINGS OF FACT.

Cyrus M. Beachy, also known as C. M. Beachy...

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