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ESTATE OF COFFIN v. COMMISSIONER

Docket No. 42391.

13 T.C.M. 1149 (1954)

T. C. Memo. 1954-228

Estate of Fielder J. Coffin; Marjorie P. Coffin, Executrix, v. Commissioner.

United States Tax Court.

Filed December 20, 1954.

Attorney(s) appearing for the Case

Richard W. Wilson, Esq., 420 Lexington Avenue, New York, N. Y., for the petitioner. Maurice E. Stark, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $18,266.04. An additional deficiency was claimed in an amended answer. In reply thereto petitioner asserted a claim for overpayment of estate tax in the amount of $3,200.

The principal issue for decision (Issue I) is whether certain transfers of Sun Oil Company stock were made in contemplation of death within the meaning...

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