Estate of Miller v. Commissioner

OPINION.

Arundell, Judge:

Petitioner here challenges the respondent’s determination that the commuted value of the annual pension payable to the decedent’s widow is includible in the decedent’s gross estate under section 811 (c) of the Internal Eevenue Code. Specifically, the question is whether or not the pension payable to decedent’s wife under the pension trust constitutes an interest in property of which the decedent had by trust or otherwise made a transfer “intended to take effect in possession or enjoyment at or after his death.”

The word “Transfer” as used in the statute includes the…