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ESTATE OF HOWELL v. COMMISSIONER

Docket No. 19479.

15 T.C. 224 (1950)

ESTATE OF M. HADDEN HOWELL, DECEASED, FLORENCE E. HOWELL, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 19, 1950.

Attorney(s) appearing for the Case

Anthony A. Bliss, Esq., for the petitioner.

Lester H. Salter, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves estate tax. Deficiency was determined in the amount of $19,810.87. Due to concessions made, only a part thereof is in issue. The petition alleges overpayment of $5,635.89.

The question presented is whether the decedent's election on January 21, 1944, to receive retirement annuity payments in reduced amounts, permitting payments to his wife after his death, constitutes a transfer within section 811...

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