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ESTATE OF TROTTER v. COMMISSIONER

Docket No. 288-00.

82 T.C.M. 633 (2001)

T.C. Memo. 2001-250

Estate of Eleanor T.R. Trotter, Deceased, William F. Rector, Jr., and Ann Rector Lewis, Co-Executors v. Commissioner.

United States Tax Court.

Filed September 21, 2001.

Attorney(s) appearing for the Case

H. Lawrence Yancey, for the petitioner. Elizabeth Downs, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Respondent determined a Federal estate tax deficiency in the amount of $48,750 for the estate of Eleanor T.R. Trotter (the estate). The issues for decision are whether, pursuant to section 2036(a), the gross estate of Eleanor T.R. Trotter (decedent) includes the value of a residence transferred to an irrevocable trust and, if so, the proper value of the property for estate tax purposes.

Unless otherwise indicated,...

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