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ESTATE OF WARE v. COMMISSIONER

Docket No. 5192-68.

55 T.C. 69 (1970)

ESTATE OF ROBERT R. WARE, DECEASED, ROBERT R. WARE, JR., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 19, 1970.

Attorney(s) appearing for the Case

John Donovan Bixler and Crane C. Hauser, for the petitioner.

Seymour I. Sherman, for the respondent.

OPINION

QUEALY, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of Robert R. Ware, deceased, in the amount of $290,729.03 of which the sum of $289,493.66 is in dispute. The petitioner is the executor of the estate.

The amount in dispute is attributable to respondent's inclusion in the decedent's gross estate of the value ($865,242.22) of five trusts created by the decedent. The only issue presented for...

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