ESTATE OF ARIS CARPOUSIS v. COMMISSIONER

Docket No. 4689-71.

33 T.C.M. 1143 (1974)

T.C. Memo. 1974-258

Estate of Aris Carpousis, Deceased, Mary Carpousis, Administratrix v. Commissioner.

United States Tax Court.

Filed September 24, 1974.


Attorney(s) appearing for the Case

Nicholas Kapnistos, 2060 N. 14th St., Arlington, Va., for the petitioner. Gregory A. Robinson, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $77,422.08 deficiency in the Federal estate tax for the Estate of Aris Carpousis.

The issues remaining to be decided are:

1. To what extent, if any, did decedent's widow contribute toward the purchase of certain real property held by decedent and his spouse as joint tenants;

2. Whether the election to use the alternate valuation date was effective when made...

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