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ESTATE OF DAVIS v. COMMISSIONER

Docket No. 5668-66.

51 T.C. 361 (1968)

ESTATE OF HENRY JAMES DAVIS, JOHN I. DAVIS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 11, 1968.

Attorney(s) appearing for the Case

Alvin R. Wohl, for the petitioner.

Harry M. Asch and Robert M. Zimmerman, for the respondent.

WITHEY, Judge:

Respondent has determined a deficiency in estate tax of petitioner in the amount of $17,785.36. Two questions are presented for our determination. First, whether decedent's community property share of the currency transferred by him to his son in 1961 is includable in his gross estate under either section 2037 or 2038 of the Internal Revenue Code of 1954;1 and second, whether one-half of certain expenses claimed on...

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