ESTATE OF STAVRAKIS v. COMMISSIONER

Docket No. 7539-89.

63 T.C.M. 2796 (1992)

T.C. Memo. 1992-229

Estate of Nick P. Stavrakis, Deceased, The First National Bank of East Chicago, Indiana, and Wanda Stavrakis, Co-Administrators v. Commissioner.

United States Tax Court.

Filed April 20, 1992.


Attorney(s) appearing for the Case

Morris A. Sunkel, 103 E. Lincolnway, Valparaiso, Ind., for the petitioner. Russell D. Pinkerton, for the respondent.


Memorandum Findings of Fact and Opinion

RUWE, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $157,872.05. After concessions, the sole issue for decision is whether residential real property located at 704 Bayshore Drive, Tarpon Springs, Florida, is included in decedent's gross estate under section 2036(a).1

Findings of Fact

Some of the facts have been stipulated...

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