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ESTATE OF MALONE v. COMMISSIONER

Docket No. 4037-73.

35 T.C.M. 50 (1976)

T.C. Memo. 1976-16

Estate of May C. Malone, Deceased, The Colorado National Bank of Denver, Administrator, C.T.A. v. Commissioner.

United States Tax Court.

Filed January 26, 1976.

Attorney(s) appearing for the Case

Frank M. Cavanaugh, for the petitioner. Vivian T. Martinez, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined an estate tax deficiency of $196,262.22 against the Estate of May C. Malone (sometimes hereinafter decedent), who died on January 10, 1969. The sole issue for decision is whether the fair market value of a certain trust was includable in decedent's gross estate.

Findings of Fact

Petitioner is the Estate of May C. Malone, The Colorado National Bank of Denver, Administrator...

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