United States Tax Court June 23, 1966, Docket No. 4155-64 (Graham v. Commissioner)

lead-opinion

Simpson, Judge:

The respondent determined a deficiency in estate tax in the amount of $151,256.13. The ultimate issue in this case is whether all or any part of the corpus of an inter vivos trust created by James H. Graham in 1929 is includable in his gross estate.

findings OP PACT

Most of the facts were stipulated and those facts are so found.