ESTATE OF LENHEIM v. COMMISSIONER

Docket No. 38464-87.

60 T.C.M. 356 (1990)

T.C. Memo. 1990-403

Estate of Ralph E. Lenheim, Deceased, William R. Lenheim and Bernard J. Lenheim, Executors v. Commissioner.

United States Tax Court.

Filed August 1, 1990.


Attorney(s) appearing for the Case

Kenneth E. Mitchell, 171 12th St., Oakland, Calif., for the petitioner. Margaret S. Rigg and Bryce A. Kranzthor, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $230,803. In his amended answer, respondent asserts an increased estate tax deficiency of $384,868.

The issues for decision are:

1. Whether, in determining the estate tax imposed under section 2001,1 section 2504(c) precludes respondent from valuing certain lifetime gifts...

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