ESTATE OF CASTLEBERRY v. COMMISSIONER

Docket No. 8811-75.

68 T.C. 682 (1977)

ESTATE OF WINSTON C. CASTLEBERRY, DECEASED; REPUBLIC NATIONAL BANK OF DALLAS, INDEPENDENT EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 8, 1977.


Attorney(s) appearing for the Case

Robert F. Ritchie and William B. Adams, for the petitioner.

David L. Jordan, for the respondent.


HALL, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $148,406.72. Other issues having been disposed of by agreement of the parties, the sole issue remaining for decision is whether the value of gifts from decedent to his wife of his community interest in various bonds is includable in his gross estate, in whole or in part, under section 2036(a)(1)1 by reason of the post-transfer community...

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