United States Board of Tax Appeals October 31, 1933, Docket No. 51654. (Laird v. Commissioner)
Also known as
United States · · · 31-10-1933
lead-opinion
*203OPINION.
Smith:
The first question presented by this proceeding is the correctness of the action of the respondent in including in the gross estate of the decedent the value of a trust fund held by the Wilmington Trust Co. This trust fund was created by an agreement *204between the decedent and the Wilmington Trust Oo. dated December 27, 1923.
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