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ESTATE OF MORAN v. COMMISSIONER

Docket No. 27701.

16 T.C. 814 (1951)

ESTATE OF SARAH V. MORAN, DECEASED, ARCHIBALD A. MORAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 19, 1951.

Attorney(s) appearing for the Case

Ronald A. Gulick, Esq., for the petitioner.

Stanley W. Herzfeld, Esq., for the respondent.

OPINION.

DISNEY, Judge:

Estate tax is involved in this case. Deficiency was determined in the amount of $11,899.58. The question for determination is whether the Commissioner erred in including in decedent's gross estate the value of corpus and accumulated income of two trusts, within section 811 (c) and (f) of the Internal Revenue Code. Except for the admission in evidence of the estate tax return, filed for the estate of Sarah V. Moran, all facts...

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