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ESTATE OF ARENTS v. COMMISSIONER

Docket No. 65650.

34 T.C. 274 (1960)

ESTATE OF LENA R. ARENTS, UNITED STATES TRUST COMPANY OF NEW YORK AND GEORGE ARENTS, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 23, 1960.

Attorney(s) appearing for the Case

Leslie D. Dawson, Esq., for the petitioner.

James J. Quinn, Esq., for the respondent.

OPINION.

WITHEY, Judge:

Respondent determined a deficiency in estate tax in the amount of $286,672.64.

The issue presented for our decision is the correctness of the respondent's action in determining that the value of the principal of a trust fund created by the decedent is includible in her gross estate under section 811(c)(1)(B) of the Internal Revenue Code of 1939. Additional issues presented by the pleadings have been settled by stipulation...

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