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ESTATE OF BROOKS v. COMMISSIONER

Docket No. 2624-66.

50 T.C. 585 (1968)

ESTATE OF HAROLD S. BROOKS, DECEASED, HARRIS TRUST AND SAVINGS BANK, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 22, 1968.

Attorney(s) appearing for the Case

K. Raymond Clark, for the petitioner.

William J. Gerard, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the Federal estate tax of petitioner, the Estate of Harold S. Brooks, in the amount of $81,792.41. One of the adjustments contained in the statutory notice of deficiency has been conceded by petitioner. The issue remaining for decision is whether any part of decedent's interest in the W. H. Miner Profit Sharing Trust is includable in his gross estate under section 2033 or section 2039 (a) and (b), I...

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