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ESTATE OF RIDGWAY v. COMMISSIONER

Docket No. 70260.

33 T.C. 1000 (1960)

ESTATE OF ELLIS BRANSON RIDGWAY, DECEASED, CRAIG SAWYER RIDGWAY AND ELLIS BRANSON RIDGWAY, JR., EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 4, 1960.

Attorney(s) appearing for the Case

James J. Cloran, Esq., for the petitioner.

Edward L. Newberger, Esq., for the respondent.

OPINION.

FISHER, Judge:

This case involves an estate tax deficiency of $104,017.55, resulting from the inclusion in decedent's gross estate of property transferred in trust having a value of $205,698.57, at the date of decedent's death. Inclusion of this property was based upon section 811(c)(1)(B) of the 1939 Code as amended by section 207(a) of the Technical Changes Act of 1953.

All of the facts are stipulated and are incorporated herein...

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