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ESTATE OF REDFORD v. COMMISSIONER

Docket No. 5962-67.

55 T.C. 364 (1970)

ESTATE OF BERTHA M. REDFORD, DECEASED, THE FIRST NATIONAL BANK OF CHICAGO, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 1, 1970.

Attorney(s) appearing for the Case

Vernon T. Squires and William R. Dickinson, Jr., for the petitioner.

James F. Hanley, Jr., for the respondent.

IRWIN, Judge:

Respondent determined a deficiency of $4,183.32 in the estate tax of petitioner's decedent. Certain questions having been resolved by the parties, the sole issue presented is whether, under section 2033 or section 2037,1 the value of amounts remaining in a pension plan account on the date of death of petitioner's decedent was properly included in her gross estate. Should we resolve this question in the negative, petitioner...

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