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ESTATE OF VOSE v. COMMISSIONER

Docket No. 10478.

20 T.C. 597 (1953)

ESTATE OF JULIEN W. VOSE, ANNA E. VOSE, LEROY W. VOSE AND DONALD W. VOSE, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 12, 1953.

Attorney(s) appearing for the Case

Edward J. Keelan, Jr., Esq., and Samuel S. Dennis, 3d, Esq., for the petitioners.

Melvin L. Sears, Esq., for the respondent.

SUPPLEMENTAL FINDINGS OF FACT AND OPINION.

The respondent determined a deficiency in estate tax in the amount of $43,164.66. The issue relates to a trust created by the decedent during his lifetime. The petitioners concede that the decedent's retention of the use of the trust during his life and of a power to appoint those who could have the use of the trust after his death brings the trust within decedent's estate for estate tax. The only question to be decided...

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