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ESTATE OF WEAVER v. COMMISSIONER

Docket No. 35010.

11 T.C.M. 1073 (1952)

Estate of Emilie Weaver, Deceased, Christian Weaver, Administrator, C. T. A. v. Commissioner.

United States Tax Court.

Entered October 30, 1952.

Attorney(s) appearing for the Case

Bernard D. Atwood, Esq., and Shirley M. Coleman, Esq., for the petitioner. Robert McDonough, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $15,903.29 in estate tax. The only issue for decision is whether a trust created by the decedent twenty-two years before her death was a transfer in contemplation of death within the meaning of section 811 (c).

Findings of Fact

The decedent, Emilie Weaver, a resident of Brooklyn, New York, died on February 11, 1947. She was born in Denmark on September 5, 1858....

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