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ESTATE OF GRAHAM v. COMMISSIONER

Docket No. 4155-64.

46 T.C. 415 (1966)

ESTATE OF JAMES H. GRAHAM, DECEASED, LIBERTY NATIONAL BANK AND TRUST COMPANY OF LOUISVILLE, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 23, 1966.

Attorney(s) appearing for the Case

H. Gilmer Wells and Arnold J. Zurcher, Jr., for the petitioner.

William F. Chapman, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency in estate tax in the amount of $151,256.13. The ultimate issue in this case is whether all or any part of the corpus of an inter vivos trust created by James H. Graham in 1929 is includable in his gross estate.

FINDINGS OF FACT

Most of the facts were stipulated and those facts are so found.

Petitioner is the duly qualified executor of the...

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