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ESTATE OF SAWADE v. COMMISSIONER

Docket No. 23656-82.

49 T.C.M. 214 (1984)

T.C. Memo. 1984-626

Estate of Myrtle M. Sawade, deceased, Louise C. (Dewey) Hornstein, Executor; Myrtle M. Sawade Revocable Living Trust (executed May 17, 1977), Louise C. (Dewey) Hornstein, Trustee, as Transferee; Dinan E. Hornstein, Kathleen H. Rivero, and Louise C. (Dewey) Hornstein A/K/A Dewey C. Hornstein, as Transferees v. Commissioner.

United States Tax Court.

Filed December 3, 1984.

Attorney(s) appearing for the Case

John L. Sullivan, 611 Olive St., St. Louis, Mo., for the petitioners. James A. Kutten, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Myrtle M. Sawade, against the Myrtle M. Sawade Revocable Trust, and against the Trust remaindermen as transferees in the amount of $131,216.37. After concessions, the issues for decision are: (1) Whether the distribution of 19,910 shares of Baldor Electric Company stock to the beneficiaries of the Myrtle M. Sawade Revocable...

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