ESTATE OF KOIBER v. COMMISSIONER

ESTATE OF PAULA KOIBER, GERTRUD MAINZER, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ESTATE OF KOIBER v. COMMISSIONER

Docket No. 16564-80.

United States Tax Court

T.C. Memo 1983-82; 1983 Tax Ct. Memo LEXIS 701; 45 T.C.M. (CCH) 715;

February 8, 1983.

Robert Salomon, for the petitioner.

Christopher B. Sterner, for the respondent.

FAY

MEMORANDUM OPINION

FAY, Judge: Respondent determined a deficiency of $40,335.82 in the Federal estate tax for the Estate of Paula Kloiber (decedent). After concessions, the remaining issues are (1) whether respondent properly included the full value…