ESTATE OF SOBERDASH v. COMMISSIONER

Docket No. 23849-95.

74 T.C.M. 295 (1997)

T.C. Memo. 1997-362

Estate of Anna Soberdash, Deceased, Wilma Porada and Mary Ann Lacek, Co-Executrices v. Commissioner.

United States Tax Court.

Filed August 6, 1997.


Attorney(s) appearing for the Case

Wilma Porada and Mary Ann Lacek (coexecutrices), for the petitioner. Jeffrey L. Bassin, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined a deficiency of $616,768.49 in petitioner's Federal estate tax. After concessions, the issues for decision are: (1) Whether the value of property in which Anna Soberdash (hereinafter decedent) held a qualified income interest for life and for which a deduction was allowed under section 2056(b)(7)1 to the estate of Andrew J. Soberdash must be included in...

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