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ESTATE OF CADY v. COMMISSIONER

Docket No. 11664-77.

38 T.C.M. 1228 (1979)

T.C. Memo. 1979-318

Estate of Annabel L. Cady, Deceased, Elwyn L. Cady, Jr., Ancillary Administrator v. Commissioner.

United States Tax Court.

Filed August 15, 1979.

Attorney(s) appearing for the Case

Elwyn L. Cady, Jr., pro se, 1919 Drumm Ave., Independence, Mo., James T. Million, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined an estate tax deficiency of $4,397.62, and a section 6651(a)1 addition to the tax in the amount of $219.88. Concessions having been made, the two issues for our decision are:

(1) Whether the transfers made by decedent Annabel L. Cady of cash within the 28 months immediately preceding her death to her only heir apparent and to his wife...

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