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ESTATE OF ANDERSON v. COMMISSIONER

Docket Nos. 33579-87, 33656-87.

56 T.C.M. 78 (1988)

T.C. Memo. 1988-423

Estate of Ila Jean Anderson, Deceased, James R. Anderson, Executor v. Commissioner.

United States Tax Court.

Filed September 7, 1988.

Attorney(s) appearing for the Case

Clarence P. Brazill, Jr., 5010 University Ave., Lubbock, Tex., for the petitioner. Henry C. Griego, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

By statutory notice dated July 13, 1987, respondent determined a deficiency in petitioner's estate tax of $96,371.06. By separate statutory notice of even date, respondent determined a deficiency in petitioner's gift tax for the calendar quarter ending March 31, 1974, in the amount of $22,226.86. The first issue is whether the agreement between Ila Jean Anderson and James R. Anderson to disregard the...

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