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ESTATE OF NOVETZKE v. COMMISSIONER

Docket No. 5519-86.

55 T.C.M. 1116 (1988)

T.C. Memo. 1988-268

Estate of Rose M. Novetzke, Deceased, Maryann Crawford, Personal Representative v. Commissioner.

United States Tax Court.

Filed June 22, 1988.

Attorney(s) appearing for the Case

R.E.T. Smith, 321 Dakota Ave., Wahpeton, N.D., for the petitioner. John C. Schmittdiel, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $12,641.02 in respect of the estate of Rose M. Novetzke. After concessions, the sole issue remaining in dispute is whether decedent's husband, Leo J. Novetzke, effectively transferred bonds to a family partnership before his death. If the bonds were not so transferred, it is agreed that they were includable in decedent's husband's estate, and, through...

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