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ESTATE OF BELCHER v. COMMISSIONER

Docket No. 12184-77.

83 T.C. 227 (1984)

ESTATE OF ELLA M. BELCHER, BENJAMIN M. BELCHER, VIRGINIA B. TOULMIN, AND MARTIN ROOB, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 16, 1984.

Attorney(s) appearing for the Case

Oscar Hanigsberg, David M. Stern, and Laurence Keiser, for the petitioner.

Shlomo Aaron Beilis, for the respondent.

NIMS, Judge:

Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $37,282.72. After a concession by petitioner, the issues for decision are as follows:

(1) Whether $94,960 in decedent's checking account is includable in decedent's gross estate under section 2031,1 where checks totaling this amount had been mailed to charitable donees before decedent's death but did not clear the drawee...

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