ESTATE OF BLOCK v. COMMISSIONER

Docket No. 68860.

19 T.C.M. 1225 (1960)

T.C. Memo. 1960-220

Estate of William Block, Deceased, Charles M. Block, Administrator v. Commissioner.

United States Tax Court.

Filed October 14, 1960.


Attorney(s) appearing for the Case

Edwin P. Friedberg, Esq., 1014 Raleigh Bldg., Raleigh, N. C., for the petitioner. John L. Ridenour, III, Esq., and Paul Weiss, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge.

Respondent determined a deficiency in estate tax against the Estate of William Block in the amount of $22,926.16. The sole issue for decision is whether the values of certain shares of stock and of certain United States Government bonds transferred by the decedent to members of his family approximately 21 months prior to his death, are includible in decedent's gross estate as transfers made in contemplation...

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