Estate of Reid v. Commissioner

ESTATE OF RUTH T. REID, Deceased, WALTER D. REID, Independent Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Reid v. Commissioner

Docket No. 9215-76.

United States Tax Court

T.C. Memo 1982-532; 1982 Tax Ct. Memo LEXIS 212; 44 T.C.M. (CCH) 1137; T.C.M. (RIA) 82532;

September 16, 1982.

GOFFE

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: On February 15, 1979, we filed our Findings of Fact and Opinion (71 T.C. 816) in which we held that neither petitioner nor her guardian, at time of decedent's death, possessed the right to appoint decedent as…