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ESTATE OF JENNIE v. COMMISSIONER

Docket No. 16576.

11 T.C.M. 55 (1952)

Estate of Jennie E. Hinde, Deceased, The Toledo Trust Company, Administrator de bonis non (successor to Henry J. Hinde, Administrator) v. Commissioner.

United States Tax Court.

Entered January 25, 1952.

Attorney(s) appearing for the Case

John J. Kendrick, Esq., Home Bank Bldg., Toledo, Ohio, and G. Charles Scharfy, Esq., for the petitioner. Clarence E. Price, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined an estate tax deficiency in the amount of $196,283.67, as a result of including in the gross estate the value of a remainder interest in a trust which had been created by the decedent, Jennie E. Hinde, on December 31, 1930. The sole question presented for decision is whether that transfer in trust was made in contemplation of death. Section 811 (c), Internal Revenue Code.

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