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ESTATE OF LUCILLE R. DEVLIN v. COMMISSIONER

Docket No. 8595-98.

78 T.C.M. 948 (1999)

T.C. Memo. 1999-406

Estate of Lucille R. Devlin, Deceased, C. Ronald Lambert, Executor v. Commissioner.

United States Tax Court.

Filed December 14, 1999.

Attorney(s) appearing for the Case

Clark J. Grant, for the petitioner. Deanna R. Kibler and Albert B. Kerkhove, for the respondent.

MEMORANDUM OPINION

WELLS, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $25,735.95. After concessions,1 the sole issue for decision is whether decedent's gross estate includes gifts that were authorized by a State court order issued before decedent's death but were made after decedent's death.

The instant case was submitted fully stipulated pursuant to Rule 122.

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