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ESTATE OF RUDIN v. COMMISSIONER

Docket No. 960-75.

36 T.C.M. 886 (1977)

T.C. Memo. 1977-212

Estate of Max Rudin, Fred D. Rudin, Executor v. Commissioner.

United States Tax Court.

Filed July 12, 1977.

Attorney(s) appearing for the Case

Martin M. Lore, for the petitioner. Peter Matwiczyk, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $39,940.74 in petitioner's Federal estate tax. The only issue for decision is whether two inter vivos transfers in trust by decedent for the benefit of his daughter-in-law and three grandchildren were gifts made in contemplation of death within the meaning of section 2035.1

Findings of Fact

Decedent Max Rudin died...

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