ESTATE OF RAIMONDI v. COMMISSIONER

Docket No. 3826-68.

29 T.C.M. 70 (1970)

T.C. Memo. 1970-25

Estate of Michelina Raimondi, Deceased, Katie Raimondi, Administratrix v. Commissioner.

United States Tax Court.

Filed February 3, 1970.


Attorney(s) appearing for the Case

F. Pen Cosby and Thomas H. Krise, 708 Union Federal Bldg., 45 N. Pennsylvania St., Indianapolis, Ind., for the petitioner. Ross E. Springer, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency of $1,594.59 in the estate tax of Michelina Raimondi, deceased. We must decide whether the value of three remainder interests in certain real properties are includable in the decedent's gross estate; and, if they are, we must decide what the values of those interests are.

Findings of Fact

Some...

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