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ESTATE OF CASEY v. COMMISSIONER

Docket No. 2661-68.

55 T.C. 737 (1971)

ESTATE OF HAROLD E. CASEY, ANGELA E. CASEY, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 8, 1971.

Attorney(s) appearing for the Case

Robert H. Showen, for the petitioner.

Edward B. Simpson, for the respondent.

FAY, Judge:

Respondent determined a deficiency in petitioner's estate tax of $13,262.81. The sole issue to be decided is whether the value of certain shares of stock, transferred in trust by decedent during his lifetime, is includable in his gross estate by virtue of section 2038.1

FINDINGS OF FACT

Some of the facts have been stipulated, and those facts together with the exhibits attached to the stipulation are...

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