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BORNER v. COMMISSIONER

Docket No. 39669.

25 T.C. 584 (1955)

ESTATE OF A. CARL BORNER, DECEASED, BERTHA J. BORNER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 20, 1955.

Attorney(s) appearing for the Case

Robert R. Batt, Esq., for the petitioner.

Edward Pesin, Esq., for the respondent.

The Commissioner determined a deficiency in estate tax in the amount of $11,546.21. The issues are: (1) Whether a transfer made by decedent and his wife, tenants by the entireties, to an inter vivos irrevocable trust, with income reserved for their joint lives and for the life of the survivor, was a transfer in contemplation of death under section 811 (c) of the Internal Revenue Code of 1939; (2) if such transfer was in contemplation...

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