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ESTATE OF STOWE v. COMMISSIONER

Docket No. 4910-68.

31 T.C.M. 432 (1972)

T.C. Memo. 1972-108

Estate of Hilda Beecher Stowe, David Beecher Stowe, Robinson Smith Beecher Stowe, and Katharine Jahn Cordes, Executors v. Commissioner.

United States Tax Court.

Filed May 9, 1972.

Attorney(s) appearing for the Case

Laurence F. Casey and Morris Orenstein, for the petitioners. Marion L. Westen, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent has determined a deficiency in the Federal estate tax of the Estate of Hilda Beecher Stowe, deceased, in the amount of $187,874.76.

The issue to be decided in this case is whether certain transfers by Hilda Beecher Stowe in 1963 and 1964 were made in contemplation of death within the meaning of section 2035.1

Findings of Fact

Some...

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