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ESTATE OF RASMUSSEN v. COMMISSIONER

Docket No. 89391.

20 T.C.M. 1694 (1961)

T.C. Memo. 1961-328

Estate of Peter Rasmussen, Deceased, Mildred C. Rasmussen, Executrix v. Commissioner.

United States Tax Court.

Filed December 4, 1961.

Attorney(s) appearing for the Case

John M. Compton, Esq., 203 Financial Center Bldg., 40 North 1st St., San Jose, Calif., for the petitioner. Joseph D. Holmes, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency of $22,628.49 in the estate tax of the estate of Peter Rasmussen. The issues remaining for decision are (1) whether the fair market value of stock and decedent's personal residence transferred prior to death are to be included in decedent's gross estate as transfers in contemplation of death, within the meaning of section...

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