ESTATE OF EMMA BRESSANI v. COMMISSIONER

Docket No. 4128-63.

45 T.C. 373 (1966)

ESTATE OF EMMA BRESSANI, DECEASED, BARBARA JANE HANSEN, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 19, 1966.


Attorney(s) appearing for the Case

John T. Sweeney and E. James McGuire, for the petitioner.

Eugene H. Ciranni and Sheldon M. Sisson, for the respondent.


FAY, Judge:

The Commissioner has determined a deficiency in estate tax of $60,512.11. The only issue for decision is whether decedent had, at the date of her death, a community property interest in a piece of property known as the Stevens Creek property.

FINDINGS OF FACT

Some of the facts have been stipulated, are so found, and the stipulation of facts, together with the exhibits attached thereto,...

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