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ESTATE OF CUDDIHY v. COMMISSIONER

Docket No. 65649.

32 T.C. 1171 (1959)

ESTATE OF ROBERT J. CUDDIHY, DECEASED, ARTHUR B. CUDDIHY AND PAUL R. CUDDIHY, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 10, 1959.

Attorney(s) appearing for the Case

William L. O'Conor, Jr., Esq., and George A. Donohue, Esq., for the petitioners.

Samuel B. Sterrett, Esq., for the respondent.

OPINION.

WITHEY, Judge:

Respondent determined a deficiency in estate tax in the amount of $207,519.93 for the Estate of Robert J. Cuddihy, Deceased.

The issue presented for our decision is the correctness of the respondent's action in determining that the value of one-half of the principal of the Emma F. Cuddihy Trust is includible in the decedent's gross estate under section 811(c) (1) (B) of the Internal Revenue Code of 1939.

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