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ESTATE OF RIDENOUR v. COMMISSIONER

Docket No. 7998-75.

37 T.C.M. 1416 (1978)

T.C. Memo. 1978-342

Estate of Edna Mae Ridenour, Deceased, Patrick Henry Ridenour, Executor v. Commissioner.

United States Tax Court.

Filed August 30, 1978.

Attorney(s) appearing for the Case

Edgar A. Nathan, 8840 W. Olympic Blvd., Los Angeles, Cal., for the petitioner. John O. Kent and Charles O. Cobb, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in estate tax of $45,423.47 and an addition to tax under section 6653(b), I.R.C. 1954,1 in the amount of $22,711.74. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision the following:

(1) Whether stocks and bonds owned by Edna Mae Ridenour and her husband, Patrick...

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