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ESTATE OF MEYER v. COMMISSIONER

Docket No. 23598-81.

83 T.C. 350 (1984)

ESTATE OF ANNA-MARIE MEYER, EDWIN L. MEYER, JR., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 17, 1984.

Attorney(s) appearing for the Case

Edward J. Ledogar, for the petitioner.

Jody Tancer, for the respondent.

WILES, Judge:

Respondent determined a deficiency in decedent's Federal estate tax in the amount of $41,001.01. After concessions, the sole issue for decision is whether, when there are two or more transferors, the credit for Federal estate tax on prior transfers under section 20131 is to be computed separately with respect to the property received from each transferor.

FINDINGS OF FACT

Some of the facts have been...

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