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ESTATE OF CRISTOFANI v. COMMISSIONER

Docket No. 28538-89.

97 T.C. 74 (1991)

ESTATE OF MARIA CRISTOFANI, DECEASED, FRANK CRISTOFANI, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 29, 1991.

Attorney(s) appearing for the Case

Owen G. Fiore and Mark R. Shepherd, for the petitioner.

Elizabeth D. Rawlins, for the respondent.

RUWE, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $49,486. The sole issue for decision is whether transfers of property to a trust, where the beneficiaries possessed the right to withdraw an amount not in excess of the section 2503(b) exclusion within 15 days of such transfers, constitute gifts of a present interest in property within the meaning of section 2503(b).

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