Estate of Redford v. Commissioner

Estate of Bertha M. Redford, Deceased, the First National Bank of Chicago, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent

Estate of Redford v. Commissioner

Docket No. 5962-67

United States Tax Court

55 T.C. 364; 1970 U.S. Tax Ct. LEXIS 24;

December 1, 1970, Filed

Decision will be entered for the respondent.

Held, amounts remaining in a pension plan account on the date of death of petitioner's decedent were properly included in her (decedent's) gross estate.

Vernon T. Squires and William R. Dickinson, Jr., for the petitioner.

James F. Hanley, Jr., for the respondent.

Irwin, Judge.

IR…