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ESTATE OF LINDERME v. COMMISSIONER

Docket No. 3882-67.

52 T.C. 305 (1969)

ESTATE OF EMIL LINDERME, SR., DECEASED, EMIL M. LINDERME, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 21, 1969.

Attorney(s) appearing for the Case

William W. Falsgraf, for the petitioner.

John P. Graham, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $11,075.89. The sole issue remaining for our determination is whether the decedent retained the possession or enjoyment of his residence within the meaning of section 20361 following the execution of a quitclaim deed in favor of his three sons.

FINDINGS OF FACT

Some of the...

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