ESTATE OF DRAKE v. COMMISSIONER

Docket No. 8080-74.

67 T.C. 844 (1977)

ESTATE OF ELENA B. DRAKE, DECEASED, SHAWMUT BANK OF BOSTON, N.A., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1977.


Attorney(s) appearing for the Case

Earle W. Carr, for the petitioner.

Barry J. Laterman, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined a deficiency in the estate tax of Elena B. Drake in the amount of $23,372.75. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision the following:

(1) Whether certain real property which was transferred by decedent in contemplation of death to herself and her husband as joint tenants with right of survivorship is properly includable...

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