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ESTATE OF BEYER v. COMMISSIONER

Docket No. 2631-71.

33 T.C.M. 111 (1974)

T.C. Memo. 1974-24

Estate of Jacob Beyer, Deceased, Eleanor B. Zipser, Executrix v. Commissioner.

United States Tax Court.

Filed January 30, 1974.

Attorney(s) appearing for the Case

Peter R. Newman, 23 Gary Road, Syosset, N.Y., for the petitioner. Michael K. Phalin, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in estate tax of The Estate of Jacob Beyer in the amount of $17,975.62. The issue for decision is whether, the value at the date of decedent's death of assets in a testamentary trust and the residuary estate of decedent's wife Minnie Beyer who had predeceased him is includable in decedent's gross estate. The resolution of this issue requires a determination of whether under the law of the...

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