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ESTATE OF BEURMAN v. COMMISSIONER

Docket No. 5360-63.

24 T.C.M. 599 (1965)

T.C. Memo. 1965-114

Estate of Benjamin Beurman, Deceased, Michael K. Torf and Alan B. Goldberg, Executors v. Commissioner.

United States Tax Court.

Filed April 27, 1965.

Attorney(s) appearing for the Case

John H. King, for the petitioners. Robert B. Dugan, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in estate tax of Benjamin Beurman, Deceased, in the amount of $4,683.13.

The issue is whether gifts of stock by Benjamin Beurman, valued at $26,000, made within three years of his death are includable in his gross estate under section 2035, Internal Revenue Code of 1954.1

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