Estate of Robert R. Ware, Deceased v. Commissioner of Internal Revenue

PELL, Circuit Judge.

This is an appeal by Robert R. Ware, Jr., executor of the estate of his father, Robert R. Ware, deceased, from a decision of the Tax Court to the effect that the value of the corpus of each of five family trusts created by the decedent in 1936 was includable in the father’s gross estate for federal estate tax purposes. The tax deficiency involved was approximately $290,000.

The factual background of the controversy is set forth in depth in the Tax Court’s opinion, 55 T.C. 69 (1970), and need not be repeated in similar detail here although we note certain salient facts. The…