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ESTATE OF SOMMERS v. COMMISSIONER

Docket No. 9306-07.

149 T.C. 209 (2017)

149 T.C. No. 8

ESTATE OF SHELDON C. SOMMERS, DECEASED, STEPHAN C. CHAIT, TEMPORARY ADMINISTRATOR, PETITIONER, AND WENDY SOMMERS, JULIE SOMMERS NEUMAN, AND MARY LEE SOMMERS-GOSZ, INTERVENORS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 22, 2017.

Attorney(s) appearing for the Case

David N. Narciso and Matthew E. Moloshok, for petitioner.

Michael A. Guariglia and Vlad Frants, for intervenors.

Robert W. Mopsick and Lydia A. Branche, for respondent.

OPINION

Respondent determined a deficiency of $542,598 in the Federal estate tax of the Estate of Sheldon C. Sommers (decedent) resulting from the inclusion in the value of decedent's gross estate under section 2035(b) of alleged gift tax on gifts decedent made to his nieces (the intervenors in the case) in 2001 and 2002...

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