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ESTATE OF DEAKTOR v. COMMISSIONER

Docket No. 4394-65.

25 T.C.M. 992 (1966)

T.C. Memo. 1966-194

Estate of Harvey Deaktor, Deceased, Sidney Baker, Charles Deaktor and Western Pennsylvania National Bank, Executors v. Commissioner.

United States Tax Court.

Filed August 31, 1966.

Attorney(s) appearing for the Case

Kalman A. Goldring, Jones Law Bldg., Pittsburgh, Pa., for the petitioners. Hobart Richey, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency in estate tax against the Estate of Harvey Deaktor in the amount of $26,736.18.1

Several issues have been settled by the parties and will be given effect under Rule 50. The only issue remaining for decision is whether the net value of the corpus of an irrevocable trust created by the decedent on May 11, 1955, is includible in his gross estate for estate...

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