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ESTATE OF JONES v. COMMISSIONER

Docket No. 7755-75.

36 T.C.M. 380 (1977)

T.C. Memo. 1977-87

Estate of Thomas E. Jones, Jr., Deceased, by the Fifth Third Bank and Ina S. Jones, Co-Executors v. Commissioner.

United States Tax Court.

Filed March 29, 1977.

Attorney(s) appearing for the Case

William E. Rathman, 503 First National Bank Bldg., Middletown, Ohio, for the petitioner. Andrew M. Winkler, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in the Federal estate tax due from the Estate of Thomas E. Jones, Jr., in the amount of $13,944.11. The sole issue before us is the valuation of an annuity payable to the decedent's spouse under an agreement between decedent and his employer.

This case was submitted to the Court upon a full stipulation of facts (Rule 122, Tax Court Rules of Practice and Procedure) which is incorporated...

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