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ESTATE OF HONIGMAN v. COMMISSIONER

Docket No. 8327-73.

66 T.C. 1080 (1976)

ESTATE OF FLORENCE HONIGMAN, DECEASED, ABRAHAM SHLEFSTEIN, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 28, 1976.

Attorney(s) appearing for the Case

Seymour Frank, for the petitioner.

Peter W. Mettler, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $10,024.95 in the estate tax of Florence Honigman. The only issue before us is whether the value of a residence is to be included in the estate as a transfer subject to a retained interest under section 2036.1

FINDINGS OF FACT

Some of the facts are stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated herein...

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