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ESTATE OF FALK v. COMMISSIONER

Docket No. 30311.

18 T.C. 699 (1952)

ESTATE OF MAURICE FALK, DECEASED, LEON FALK, JR., AND EUGENE B. STRASSBURGER, SURVIVING EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1952.

Attorney(s) appearing for the Case

Louis Caplan, Esq., for the petitioner.

Fortescue W. Hopkins, Esq., for the respondent.

The respondent has determined a deficiency of $121,404.15 in the petitioner's estate tax liability. The deficiency results from including in the decedent's gross estate securities which the respondent contends were transferred in contemplation of death, and from reducing by $206,819.26 the sum claimed as a deductible charitable bequest.

All stipulated facts are found as stipulated.

FINDINGS OF FACT.

The decedent...

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