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ESTATE OF SHOLES v. COMMISSIONER

Docket No. 11191-80.

42 T.C.M. 837 (1981)

T.C. Memo. 1981-455

Estate of Lucile H. Sholes, Deceased, William L. Sholes, Executor v. Commissioner.

United States Tax Court.

Filed August 24, 1981.

Attorney(s) appearing for the Case

William L. Sholes, Minneapolis, Minn., for the petitioner. Scott A. Taylor, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

In his notice of deficiency dated April 2, 1980, respondent determined a deficiency of $18,343.62 in petitioner's Federal estate tax. After concessions by the parties,1 the sole issue remaining for our decision is whether decedent possessed a property interest in 19 contracts for deed, thereby requiring the value of such contracts to be included in her gross estate under...

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