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ESTATE OF CRAFT v. COMMISSIONER

Docket No. 778-74.

68 T.C. 249 (1977)

ESTATE OF JAMES E. CRAFT, THOMAS J. CRAFT, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 24, 1977.

Attorney(s) appearing for the Case

Robert O. Rogers, for the petitioner.

William H. Newton III, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in estate tax of $237,383.78. Concessions having been made, the issues remaining for our decision are as follows:

(1) Whether certain property, which was transferred in trust by decedent during his lifetime, is includable in his gross estate under sections 20361 and 2038; and

(2) Whether petitioner is entitled to a...

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