Estate of Neal v. Commissioner

OPINION.

Kern, Judge-.

The question here before us for determination is whether the value at the date of death of the decedent’s community one-half interest in the properties embraced within the trust created by the decedent on July 8, 1929, is includible in the decedent’s gross estate under the provisions of section 811 (d) of the Internal Revenue Code.

When respondent determined the deficiency herein he was contending that the transfer in trust was includible in the decedent’s gross estate under the provisions of section 811 (c) of the Internal Revenue Code. After this deficiency was…