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ESTATE OF SULOVICH v. COMMISSIONER

Docket No. 8153-73.

66 T.C. 250 (1976)

ESTATE OF SEMO A. SULOVICH, DECEASED, HELEN UNKOVICH, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 17, 1976.

Attorney(s) appearing for the Case

D. Alden Newland and Joseph H. Clancy, for the petitioner.

James C. Lynch, for the respondent.

WILBUR, Judge:

Respondent determined a deficiency in Federal estate tax due from the Estate of Semo A. Sulovich in the amount of $27,145.16. The sole issue for decision is whether the value of five separate savings accounts established by the decedent in his name as trustee for others is includable in his estate under either section 2038 or 2036.1

FINDINGS OF FACT

Some of the facts have been stipulated and are...

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