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ESTATE OF KLOIBER v. COMMISSIONER

Docket No. 16564-80.

45 T.C.M. 715 (1983)

T.C. Memo. 1983-82

Estate of Paula Kloiber, Gertrud Mainzer, Executrix v. Commissioner.

United States Tax Court.

Filed February 8, 1983.

Attorney(s) appearing for the Case

Robert Salomon, 515 Madison Ave., New York, N.Y., for the petitioner. Christopher B. Sterner, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $40,335.82 in the Federal estate tax for the Estate of Paula Kloiber (decedent). After concessions, the remaining issues are (1) whether respondent properly included the full value of two parcels of real property in decedent's gross estate, and (2) whether decedent's gift of certain stock to her daughter was made in contemplation of death.

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