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ESTATE OF INMAN v. COMMISSIONER

Docket No. 31374.

18 T.C. 522 (1952)

ESTATE OF CHARLES S. INMAN, DECEASED, ANDREW SHILAND, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 12, 1952.

Attorney(s) appearing for the Case

Allen T. Klots, Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

The respondent determined a deficiency in estate tax liability of $64,377.50. Respondent has added $144,652.15 to the value of the net estate which is explained in the deficiency notice as follows:

Transfers During Decedent's life:                             Returned   Determined

Value of property under trust dated December 27, 1940 -----     $0.00    $144,652.15

The value of the property...

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