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ESTATE OF WARDWELL v. COMMISSIONER

Docket No. 71537.

20 T.C.M. 1530 (1961)

T.C. Memo. 1961-295

The Estate of Daniel W. Wardwell, The Farmers National Bank and Trust Company of Rome and William W. Wardwell, Executors v. Commissioner.

United States Tax Court.

Filed October 26, 1961.

Attorney(s) appearing for the Case

Johnson D. McMahon, Esq., American Block, Rome, N. Y., for the petitioner. A. Jesse Duke, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

This proceeding involves a deficiency in estate tax in the amount of $22,158.51. The sole issue is whether the relinquishment on April 16, 1952, of the power to alter or amend a trust established January 25, 1929, was in contemplation of death.

Findings of Fact

The stipulated facts are so found and are incorporated herein by this reference.

Daniel W. Wardwell (hereinafter referred...

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