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KORSCHUN v. CLAYTON

No. 718SC634.

185 S.E.2d 417 (1971)

13 N.C. App. 273

Sanford L. KORSCHUN, Executor of the Estate of Charles S. Korschun v. I. L. CLAYTON, North Carolina Commissioner of Revenue.

Court of Appeals of North Carolina.

December 29, 1971.

Attorney(s) appearing for the Case

Atty. Gen. Robert Morgan, by Asst. Atty. Gen. Myron C. Banks, for defendant appellant.

Smith & Everett, by W. Harrell Everett, Jr., Goldsboro, for plaintiff appellee.

MORRIS, Judge.

The sole question presented by this appeal is this: Is property which is the subject of a gift to a donor's unemancipated minor child under the North Carolina Uniform Gifts to Minors Act includable in the gross estate of the donor, for inheritance tax purposes pursuant to Schedule A, Article 1, Subchapter I, Chapter 105 of the General Statutes of North Carolina, where the donor appoints himself as custodian of the property and dies while serving in...

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