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EVELIUS v. COMMISSIONER

Docket No. 9440-77.

38 T.C.M. 283 (1979)

T.C. Memo. 1979-65

Estate of Edward J. Morris, Deceased, John C. Evelius, Personal Representative v. Commissioner.

United States Tax Court.

Filed February 27, 1979.

Attorney(s) appearing for the Case

Joseph P. McCurdy, Jr., 1100 One Charles Center, Baltimore, Md., for the petitioner. Susan B. Watson, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a Federal estate tax deficiency of $3,425.87 in the Estate of Edward J. Morris, Deceased. The only issue for decision is whether gifts made by the decedent in the amount of $78,168.33, or any portion thereof, within three years of his death to three nephews, a cousin, the cousin's widow and the cousin's children were in contemplation of...

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