United States v. Robert W. Winchell, Administrator With Will Annexed of the Estate of Jane H. Winchell, Deceased

The appellee was successful in the district court in securing a judgment against appellant in the sum of $89,919.-03 for federal estate taxes which appellee claimed had been erroneously assessed and collected, plus interest and costs. Appellant appeals from such judgment.

The district court had jurisdiction under Title 28, U.S.C.A. § 1346 (a) (1). This Court has jurisdiction under Title 28 U.S.C.A. §§ 1291 and 1294.

The broad question presented on this appeal is whether the value of the corpus of a trust created by decedent on November 19, 1928 is includable in the gross estate of the decedent.

The material facts are not in dispute. The decedent, Jane H. Winehell, died testate, a resident of Beverly Hills, California, on October 16, 1950. The Beverly Hills National Bank and Trust Company, executor of the last will and testament of the decedent, filed a timely federal estate tax return, but did not include the value of the corpus of a trust created by decedent on November 19, 1928 in the gross estate of decedent. The determina tion by appellant that such value should be included in the gross estate resulted in tax deficiencies which were paid by the appellee. Upon the…