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ESTATE OF HOUSTON v. COMMISSIONER

Docket No. 707-78.

44 T.C.M. 284 (1982)

T.C. Memo. 1982-362

Estate of Jeanne M. Houston, Deceased, James C. Houston, Executor v. Commissioner.

United States Tax Court.

Filed June 28, 1982.

Attorney(s) appearing for the Case

R. Stuart Jenkins, 334 W. Front St., Media, Pa., for the petitioner. David M. Kuchinos, for the respondent.

Memorandum Opinion

FORRESTER, Judge:*

Respondent has determined a deficiency of $188,055.77 in the Federal estate tax of petitioner. Due to concessions, the only issues remaining for decision are: (1) whether the gross estate of the decedent, Jeanne M. Houston, includes the values of claims for damages arising out of the wrongful death of her previously deceased spouse, John C. Houston...

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