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ESTATE OF BECKWITH v. COMMISSIONER

Docket No. 1545-69.

55 T.C. 242 (1970)

THE ESTATE OF HARRY H. BECKWITH, DECEASED, EDWARD P. BROWN AND ADA C. SYMES, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1970.

Attorney(s) appearing for the Case

Chester M. Howe and William L. May, Jr., for the petitioners.

Robert B. Dugan, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal estate tax in the amount of 69,837.31. The only issue presented for decision is whether the assets of the Harry H. Beckwith Trusts are includable in the decedent's gross estate under section 2036 (a),1 as a transfer with a retained life estate.

FINDINGS OF FACT

Edward P. Brown and Ada C. Symes...

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