Estate of Hamilton v. Commissioner

ESTATE OF KENNETH HAMILTON, DECEASED by Mary H. Alvord, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Hamilton v. Commissioner

Docket No. 7861-73.

United States Tax Court

T.C. Memo 1976-354; 1976 Tax Ct. Memo LEXIS 51; 35 T.C.M. (CCH) 1609; T.C.M. (RIA) 760354;

November 22, 1976, Filed

Harrison F. Durand, for the petitioner.

Carolyn J. Chabora, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined an estate tax deficiency in the amount of $50,592.24.

The issue for decision is whether a remainder interest created by an article in the will…