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ESTATE OF BARLOW v. COMMISSIONER

Docket No. 1602-68.

55 T.C. 666 (1971)

ESTATE OF ROY D. BARLOW, DECEASED, KATIE M. STINSON, INDEPENDENT EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 25, 1971.

Attorney(s) appearing for the Case

Robert B. Wallace, for the petitioner.

Daniel A. Taylor, Jr., for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $31,082.09. Concessions have been made by both parties, and the only issues remaining for decision are:

(1) Whether the decedent retained such an interest in a 372-acre farm as to require its value to be included in his gross estate under section 20361 as a transfer with a retained life estate; and

(2) Whether...

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