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ESTATE OF MORGENS v. COMMISSIONER

Docket No. 26212-06.

133 T.C. 402 (2009)

ESTATE OF ANNE W. MORGENS, DECEASED, JAMES H. MORGENS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 21, 2009.

Attorney(s) appearing for the Case

John W. Porter , J. Graham Kenney , and Keri D. Brown , for petitioner.

James A. Whitten , for respondent.

OPINION

MARVEL, Judge:

Respondent determined a $4,684,430 deficiency in the Federal estate tax of the Estate of Anne W. Morgens (Mrs. Morgens). The sole issue1 for decision is whether the amounts of gift tax paid with respect to Mrs. Morgens' deemed gifts of remainder interests in qualified terminable interest property (QTIP) are includable in her gross estate under section 2035(b).2

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