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ESTATE OF LENNA v. COMMISSIONER

Docket No. 65566.

19 T.C.M. 803 (1960)

T.C. Memo. 1960-153

Estate of Hilda M. Lenna, Deceased, Harry A. Lenna, Reginald A. Lenna and Helen L. Milham, Executors v. Commissioner.

United States Tax Court.

Filed July 18, 1960.

Attorney(s) appearing for the Case

J. Russell Rogerson, Esq., Miles L. Lasser, Esq., and S. J. Lasser, C. P. A., for petitioner. John J. O'Toole, Esq., for respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

This proceeding involves a deficiency in Federal estate tax in the amount of $41,285.03 determined against the Estate of Hilda M. Lenna. The issues for our decision are:

(1) Whether certain transfers of property by the decedent on January 2, 1953, within three years of her death, are includible in her gross estate under section 2035(a) and (b), Internal Revenue Code of 1954, as transfers made...

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