United States Tax Court September 11, 1986, Docket No. 34590-83 (Estate of Little v. Commissioner)

lead-opinion

OPINION

FAY, Judge:

Respondent determined a deficiency of $191,087 in the Federal estate tax of the Estate of John Russell Little. The only issue is whether the value of assets of a trust of which John Russell Little was a beneficiary and the sole trustee is includable in his estate under section 2041.1

This case has been submitted under Rule 122.