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ESTATE OF ELIZABETH v. COMMISSIONER

Docket No. 757-75.

35 T.C.M. 1637 (1976)

T.C. Memo. 1976-361

Estate of Elizabeth G. Swezey, Deceased, Theodore G. Bushell and Richard A. Schoenfeld, Executors v. Commissioner.

United States Tax Court.

Filed November 29, 1976.

Attorney(s) appearing for the Case

Theodore G. Bushell, 7 Bay View Ave., Northport, N.Y. for the petitioners. Paul E. Vignone, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in the estate tax of the Estate of Elizabeth G. Swezey in the amount of $5,604.57.

The issues for decision are:

(1) Whether certain gifts made by the decedent to her nieces and nephews in March 1969, which was within 3 years prior to her death, are includable in her gross estate under section 2035, I.R.C. 1954,1 as gifts in contemplation of death...

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