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ESTATE OF LABOMBARDE v. COMMISSIONER

Docket No. 3937-70.

58 T.C. 745 (1972)

ESTATE OF BEATRICE M. LABOMBARDE, RAYMOND A. LABOMBARDE, PHILIP DEG. LABOMBARDE, AND YVETTE L. CHAGNON, COEXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 9, 1972.

Attorney(s) appearing for the Case

Stanley Worth, for the petitioners.

A. W. Dickinson, for the respondent.

STERRETT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Beatrice M. Labombarde in the amount of $47,151.02. Due to concessions the issues remaining for adjudication are:

(1) Whether money paid to or on behalf of decedent by her three children constitutes an indebtedness deductible under the provisions of section 2053(a)1 as a claim against her estate.

(2) Whether the conveyance...

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