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ESTATE OF RUSSELL v. COMMISSIONER

Docket No. 6282-76.

70 T.C. 40 (1978)

ESTATE OF THOMAS C. RUSSELL, DECEASED, FLORENCE D. RUSSELL, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 17, 1978.

Attorney(s) appearing for the Case

Leslie R. Bishop, for the petitioner.

James F. Hanley, Jr., for the respondent.

RAUM, Judge:

The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of $113,688.51. Concessions having been made by both parties, the principal issue is whether certain charitable contributions made by decedent in the 3-year period prior to his death are includable in his gross estate pursuant to section 2035, I.R.C. 1954. Resolution of this issue will automatically determine the amount...

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