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ESTATE OF SPRAGUE v. COMMISSIONER

Docket No. 7844-72.

33 T.C.M. 743 (1974)

T.C. Memo. 1974-173

Estate of Mary E. Sprague, Deceased, Dorothy S. Beal, Executrix v. Commissioner.

United States Tax Court.

Filed June 26, 1974.

Attorney(s) appearing for the Case

Daniel J. Duffy, P.O. Box 185, Diamond City, Ark., for the petitioner. Edward J. Roepsch, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency in estate tax in the amount of $5,464.37. The issues are: 1. Whether the value of a farm transferred by the decedent five months prior to her death is includable in decedent's gross estate as a gift "in contemplation of death" under section 2035;1 2. Whether the farm is to be valued as of the date of death or the alternate valuation date...

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