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ESTATE OF VOGEL v. COMMISSIONER

Docket No. 10636-75.

36 T.C.M. 875 (1977)

T.C. Memo. 1977-209

Estate of Antonia B. Vogel, Deceased, Henry N. Somsen, Jr., Executor v. Commissioner.

United States Tax Court.

Filed July 11, 1977.

Attorney(s) appearing for the Case

John A. Gaberino, Jr. Fifth Floor, Oklahoma Natural Bldg., Tulsa, Okla., for the petitioner. Osmun R. Latrobe, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency of $40,399.73 in the Federal estate tax of the Estate of Antonia B. Vogel. The sole issue for decision is whether certain shares of stock transferred by decedent to herself as custodian for three minor grandchildren are includable in her gross estate pursuant to section 2038.1

Findings of Fact

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