The Commissioner determined a deficiency in estate tax in the amount of $81,732.69. The petitioners claim that estate tax has been overpaid to the extent of $58,960.74.
The questions to be decided are whether the value of Trust B, created by the decedent on November 14, 1941, pursuant to a separation agreement, the income of which was paid to the decedent's wife for her support and the support of two minor children, is includible in decedent's gross estate under section...
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