ESTATE OF DRAZEN v. COMMISSIONER

Docket No. 5505-64.

48 T.C. 1 (1967)

ESTATE OF ROBERT T. DRAZEN, DECEASED, VERA H. DRAZEN, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 6, 1967.


Attorney(s) appearing for the Case

Nathan A. Resnik, for the petitioner.

Charles M. Costenbader, for the respondent.


ARUNDELL, Judge:

Respondent determined a deficiency in estate tax of $27,261.52.

The only remaining issue for decision is whether the respondent erred in including in decedent's gross estate under section 2040, I.R.C. 1954, jointly owned property in the total amount of $32,262.34. Several other issues were assigned but were either settled by stipulation or abandoned. Effect will be given to this stipulation in a recomputation to be made under Rule 50...

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