Estate of Smith v. Commissioner

ESTATE OF DOYLE J. SMITH, DECEASED, CHRISTINE C. SMITH and DOYLE J. SMITH, JR., CO-EXECUTORS, Petitioner v. COMMISSIONER FR INTERNAL REVENUE, Respondent

Estate of Smith v. Commissioner

Docket No. 829-76.

United States Tax Court

T.C. Memo 1978-175; 1978 Tax Ct. Memo LEXIS 342; 37 T.C.M. (CCH) 745; T.C.M. (RIA) 780175;

May 10, 1978, Filed

Donald W. Pemberton, for petitioner.

Wm. Robert Pope, Jr., for respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $26,868.00 in petitioner's Federal estate tax. The sole issue for decision is whether property passing to a…