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ESTATE OF JACOBY v. COMMISSIONER

Docket No. 2907-69.

29 T.C.M. 737 (1970)

T.C. Memo. 1970-165

Estate of Charles M. Jacoby, Deceased, Billie Jean Hawkinson, Administratrix, W. W. A. v. Commissioner.

United States Tax Court.

Filed June 22, 1970.

Attorney(s) appearing for the Case

Thomas E. King and Larry G. Shulz, 1200 City National Bank Bldg., Kansas City, Mo., for the petitioner. Wayne A. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $5,953.84 in petitioner's estate tax. The sole issue remaining for our determination is the includability in the decedent's estate, pursuant to sections 2035 and 2038,1 of shares of a closely held corporation and a bank account which the decedent transferred to himself as custodian for his minor grandson, pursuant to the Missouri...

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