Therese Hahn v. Commissioner

110 T.C. No. 14

UNITED STATES TAX COURT THERESE HAHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17210-96. Filed March 4, 1998. P and her husband (H) purchased property in 1972 as joint tenants with right of survivorship. P became the sole owner of the property upon H's death in 1991. H's Federal Estate Tax Return reported 100 percent of the date of death value of the property as H's interest therein. P sold the property in 1993 and, pursuant to secs. 2040(a) and 1014(b)(9), I.R.C., included 100 percent of the date of death value of the property in calculating her…