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ESTATE OF CAPLAN v. COMMISSIONER

Docket No. 1191-71.

33 T.C.M. 189 (1974)

T.C. Memo. 1974-39

Estate of Minnie Caplan, deceased, Arthur Caplan, et al. v. Commissioner.

United States Tax Court.

Filed February 12, 1974.

Attorney(s) appearing for the Case

Myron A. Weiss, 606 S. Olive St., Los Angeles, Calif., for the petitioners. Allan D. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency of $62,667.97 in the estate tax of the Estate of Minnie Caplan. The issues presented are (1) whether certain stock transfers made by decedent to her sons were in contemplation of death and therefore includible in her gross estate pursuant to section 2035,1 and (2) whether the sale of certain shares of stock by decedent to her sons was for...

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