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ESTATE OF WALTER v. COMMISSIONER

Docket No. 20781.

15 T.C. 204 (1950)

ESTATE OF WALTER J. HILL, DECEASED, RICHARD A. BODINE, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 7, 1950.

Attorney(s) appearing for the Case

John A. Reed, Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $136,150.93 in estate tax. The only issue for decision is whether the Commissioner erred in determining that a portion of the value of a trust created by the decedent on January 2, 1919, should be included in his gross estate under section 811 (a) of the Internal Revenue Code. Another issue relating to administration expenses incident to the prosecution of this proceeding requires...

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