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ESTATE OF HUTCHINSON v. COMMISSIONER

Docket No. 13925-82.

47 T.C.M. 1018 (1984)

T.C. Memo. 1984-55

Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-executors v. Commissioner.

United States Tax Court.

Filed February 1, 1984.

Attorney(s) appearing for the Case

David F. Rees and Robert G. Elrod, 803 First Federal Bldg., Indianapolis, Ind., for the petitioners. Elsie Hall, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

In a statutory notice of deficiency dated March 18, 1982, respondent determined a deficiency of $25,907.83 in the Federal estate taxes due from petitioner-estate. The issues for resolution are:

(1) Whether section 2035,1 as in effect prior to the Tax Reform Act of 1976, applies to certain transfers made prior to December...

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