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ESTATE OF KAYE v. COMMISSIONER

Docket No. 2177-69.

32 T.C.M. 1270 (1973)

T.C. Memo. 1973-270

Estate of Lewis G. Kaye, Deceased, J. Stuart Mitchell, Executor v. Commissioner.

United States Tax Court.

Filed December 10, 1973.

Attorney(s) appearing for the Case

Henry R. Heyburn, 712-725 Kentucky Home Life Bldg., Louisville, Ky., for the petitioner. Frederick W. Krieg, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:1

Respondent determined a deficiency of $37,066.89 in petitioner's Federal estate tax.

Certain issues have been conceded by the parties. The two issues remaining for our decision are: (1) Were certain gifts of stock by the decedent in 1962, 1963 and 1964 made in contemplation of death? (2) What was the value of stock...

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