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ESTATE OF MOORE v. COMMISSIONER

Docket No. 10759-75.

36 T.C.M. 1627 (1977)

T.C. Memo. 1977-402

Estate of Jack Robins Ensley, Beni Marie Ensley Moore, Executrix v. Commissioner.

United States Tax Court.

Filed November 21, 1977.

Attorney(s) appearing for the Case

George M. Mott, 852 Consolidated Bldg., Indianapolis, Ind., for the petitioner. Thomas L. Kummer, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $66,237.96 in the estate tax of the estate of Jack Robins Ensley. Because of concessions by petitioner, the only issue we must decide is what part of property jointly owned by decedent and his wife is properly includable in decedent's gross estate under section 2040, I.R.C. 1954.1 Petitioner claims respondent erroneously included the...

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