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ESTATE OF HICKS v. COMMISSIONER

Docket No. 2979-75.

36 T.C.M. 905 (1977)

T.C. Memo. 1977-215

Estate of William W. Hicks, Deceased, Eleanor G. Hicks, Administratrix v. Commissioner.

United States Tax Court.

Filed July 13, 1977.

Attorney(s) appearing for the Case

Ely Hurwitz, Don R. Maranville and William L. Brock, for the petitioner. Thomas J. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in Federal estate tax due from the Estate of William W. Hicks, deceased, in the amount of $3,881.79. Due to concessions, the sole issue for our decision is whether property in a stock margin account jointly held by decedent and his son is includable in decedent's gross estate under section 2040 or 2036, Internal Revenue Code of 1954.1

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