Estate of Levin v. Commissioner

ESTATE OF EVELYN B. LEVIN, IRVING M. LEVIN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Levin v. Commissioner

Docket No. 7497-79.

United States Tax Court

T.C. Memo 1981-170; 1981 Tax Ct. Memo LEXIS 572; 41 T.C.M. (CCH) 1240; T.C.M. (RIA) 81170;

April 9, 1981.

Arthur M. Lippman, for the petitioner.

James A. Boyce, Jr., for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $ 57,086.64 in petitioner's Federal estate taxes. The issues to be decided are (1) whether a testamentary disposition…