1. Home
  2. Browse Decisions
  3. T.C.
  4. 87 T.C.
  5. 87 T.C. 1270 (1986)
 

ESTATE OF BABBITT v. COMMISSIONER

Docket No. 36998-84.

87 T.C. 1270 (1986)

ESTATE OF NONA H. BABBITT, DECEASED, PHYLLIS B. ANDERSON AND ALVIN E. BABBITT, INDEPENDENT EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 4, 1986.

Attorney(s) appearing for the Case

Al Schulman, for the petitioner.

David B. Mora, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $45,557 in petitioner's estate tax. After concessions, the only issue for decision is whether decedent transferred during her lifetime 16 interests of $3,000 each in her residence to her 16 children and grandchildren which are includable in her gross estate under section 2035(a).1

FINDINGS OF FACT

Decedent Nona H. Babbitt (hereinafter decedent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases