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ESTATE OF MOFFETT v. COMMISSIONER

Docket No. 61764.

31 T.C. 541 (1958)

ESTATE OF GEORGE M. MOFFETT, DECEASED, THE HANOVER BANK, EXECUTOR, AND JAMES A. MOFFETT 2D, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1958.

Attorney(s) appearing for the Case

R. Palmer Baker, Jr., Esq., for the petitioners.

Ellyne E. Strickland, Esq., for the respondent.

OPINION.

TRAIN, Judge:

Respondent determined a deficiency in petitioners' estate tax in the amount of $436,044.99. The petitioners claim that an overpayment of tax has been made.

The issues for our decision are: (1) Whether the petitioners are entitled to a deduction under section 812 (d) of the Internal Revenue Code of 1939 with respect to the value of a remainder interest in the corpus of a testamentary trust established by decedent, said...

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