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ESTATE OF HILL v. COMMISSIONER

Docket No. 44271.

23 T.C. 588 (1954)

ESTATE OF ELIZABETH D. HILL, DECEASED, GERARD SWOPE, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1954.

Attorney(s) appearing for the Case

Francis L. Casey, Esq., and Robert S. Dorsey, Esq., for the petitioner.

John J. O'Toole, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $19,081.17 in estate tax. The only question for decision is whether the Commissioner erred by including in the gross estate under section 811 (c) (1) (A) or (C), property transferred by the decedent to a trust created by her on May 1, 1929. The parties have filed a stipulation of facts which is adopted in its entirety, including the exhibits which are a part of it, as findings of...

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