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ESTATE OF SLADE v. COMMISSIONER

Docket No. 21766.

15 T.C. 752 (1950)

ESTATE OF FRANCIS LOUIS SLADE, CAROLINE McCORMICK SLADE, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 29, 1950.

Attorney(s) appearing for the Case

Henry Cassorte Smith, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $54,798.59 in estate tax. The error assigned is the inclusion in the gross estate under sections 811 (c) or (d) of $117,762.71, representing the alleged value of the life estate of Caroline McCormick Slade under the inter vivos trust created by the decedent on January 24, 1929. The parties filed a stipulation of facts including four exhibits and four other exhibits were received...

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