ESTATE OF CAMPANARI v. COMMISSIONER OF INTERNAL REVENUE, 5 T.C. 488 (1945) ESTATE OF NINA M. CAMPANARI, CHRISTOPHER C. CAMPANARI AND ESTELLA MARESI,EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 4384.United States Tax Court. Promulgated July 23, 1945. 1. Decedent and others created an irrevocable trust in 1923, under the terms of which […]
