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ROEMER v. COMMISSIONER

Docket No. 22286-81.

46 T.C.M. 1176 (1983)

T.C. Memo. 1983-509

Estate of Sylvia H. Roemer, deceased, Elizabeth Taylor, Executor v. Commissioner.

United States Tax Court.

Filed August 22, 1983.

Attorney(s) appearing for the Case

Stephen W. Phillips, 405 W. Franklin, Tucson, Ariz. and James W. Zeeb, for the petitioner. Richard Patrick, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated May 29, 1981, respondent determined a deficiency in the Federal estate tax of petitioner-estate in the amount of $47,737.48. Due to concessions by petitioner, the sole issue for decision is whether the decedent, Sylvia H. Roemer, retained, within the meaning of section 2036, I.R.C. 1954, the possession and enjoyment of certain...

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