United States Tax Court March 27, 1946, Docket No. 5884 (Estate of Lueders v. Commissioner)

lead-opinion

OPINION.

Harron, Judge:

Respondent contends that the value of the corpus of the Frederick Lueders trust is includible in the estate of the decedent under section 811 (d) of the Internal Revenue Code under the doctrine of Lehman v. Commissioner, 109 Fed. (2d) 99; certiorari denied, 310 U. S. 637.