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ESTATE OF MACDONALD v. COMMISSIONER

Docket No. 25319.

10 T.C.M. 1038 (1951)

Estate of George Saxe Macdonald, Deceased, Jacob K. Lasser, Executor v. Commissioner.

United States Tax Court.

Entered October 23, 1951.

Attorney(s) appearing for the Case

Harry Silverson, Esq., and Maurice H. Greenberger, Esq., for the petitioner. Scott A. Dahlquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves estate tax. A deficiency was determined in the amount of $156,711.69, which has been revised by agreement as to value of certain stock, and will be reflected in computation under Rule 50. The issue presented is whether the Commissioner erred in including in decedent's estate (a) the value of the corpus of a trust created by decedent on December 5, 1941, and (b) the value of corporate...

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