Rickenberg v. Commissioner of Internal Revenue

DENMAN, Chief Judge.

This is a petition for review of a Tax Court decision upholding the Commissioner’s determination of a deficiency in petitioner’s estate tax return. It presents the question whether an agreement between a husband and wife changing the form of ownership of their property from community to tenancy in common in contemplation of death requires the inclusion of all the property in the husband’s gross estate under 26 U.S.C.A. §§ 811(c) 1 and 811(d) (5) 2 when he predeceases the wife. Petitioner is the executrix of her husband’s estate, and contends that the Tax Court erred in…