Averbuch, Sam....... 32 Beeley, Alfred S., v. War Contracts Price Adjustment Board.. 61 Bibb Manufacturing Co. v. Secretary of War- 665 Blackstone Theatre Co... 801 Chapin, SamueÎ C.. 235 Chase National Bank of the City of New York, Executor. 280 Keystone Brass Works.. Kingan & Co. v. War Contracts Price Adjustment Board... 618 1129 Kingkade, Hotel.. 561 Kiser, W. H., Estate.. Kleinschmidt, Robert Edward.... 178 921 Kohlhase, Charles E... 725 Sheaffer, Charles M., Estate. Second National Bank & Trust Co. of Saginaw, Trustee. 49 675 Simon, Ísrael A.. 1047 Simon, Virginia J. 1083 Slavin Amusement Co..- 1083 Smythe Building Co.. Snowden, John B., II, Estate. Specialty Engineering Co... Stanley Co. of America.. Stewart Dickson & Co. 801 520 475 1173 524 1122 Stoldt, Sydney V., and Wife. 482 709 Stringham, L. Keever.. 580 Texas Bank & Trust Co. of Dallas.. 114 Texas Co. (Caribbean) Ltd. Thayer, Edward C., and Wife.. Texas Pipe Bending Co. v. War Contracts Price Adjustment Board. 925 61 795 Tilden, L. W., Inc... 507 Tipton, M. L., Executor. 692 Tobias, William L... Topeka Insurors.. Towner, Neile F., Executor. Townsend, Alice M.. Townsend, W. B., Estate... Tremaine, Martha M., Estate.... 1204 428 962 692 692 172 Tri-State Realty Co.. 192 Union Bus Terminal, Inc... 197 Van Anda, Carr V., Estate. 1158 Van Tuyl, E. Everett.. 900 Weitch, Nora Reynolds Albertini, Executrix. 242 Waters, Kenneth___ 414 Weisberg, Alex, et al., Trustees.. 114 Wendell, George B.. 161 Whitman, Lucilla de V. 324 Wibbelsman, George J. 1022 Wiener, William... Witchell, Frank O. 701 Williamson, Ruth C. 817 114 Witchell, Mollie I., Estate, et al.. 114 Wolff, Donald D., and Wife.. 1083 Wooten, Hoyt B. Wolff, George M., and Truman E. Phillips, Co-Partners.. Wozencraft, Mary Victoria McReynolds, et al., Executrix.. Youghiogheny & Ohio Coal Co........... 1217 659 114 1164 42 DECISIONS OF THE TAX COURT OF THE UNITED STATES ESTATE OF CHARLES J. ROSEBAULT, LAURA D. ROSEBAULT, EXECUTRIX, PETITIONER, D. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 15393. Promulgated January 5, 1949. On the facts, held, that the transfer of certain securities by Mark G. Holstein, Esq., for the petitioner. This proceeding involves a deficiency in estate tax determined by respondent in the amount of $13,319.72. The sole issue is whether the gift by decedent to his wife, Laura D. Rosebault, of certain securities from their joint account on June 18, 1941, was a transfer in contemplation of death within the meaning of section 811 (c) of the Internal Revenue Code. At the trial respondent conceded that upon proof of payment of New York State estate taxes by petitioner the latter would be entitled to a credit of the amount of such payment in computing its Federal estate tax liability. A certificate of payment of such state estate tax in the amount of $826.34 has been filed with this Court since the hearing and has been made a part of the record. Therefore, petitioner is entitled to a credit of $826.34 in recomputing its liability under Rule 50. The estate tax return was filed with the collector of internal revenue for the third district of New York. The facts are in part stipulated and such facts are so found. FINDINGS OF FACT. This proceeding is brought by Laura D. Rosebault, the widow of the decedent, Charles J. Rosebault, as the duly constituted executrix of his estate. Decedent was born August 16, 1864. He died suddenly of a coronary occlusion on March 19, 1944, at the age of 79. 1 |