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ESTATE OF O'BRIEN v. COMMISSIONER

Docket No. 9966-77.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-457

Estate of Dolores O'Brien, Deceased; John Morgan O'Brien, Independent Executor, Petitioner v. Commissioner.

United States Tax Court.

Filed November 14, 1978.

Attorney(s) appearing for the Case

Stanley Schoenbaum, R. James Curphy and William Scanlan, Jr., 915 Alamo National Bldg., San Antonio, Tex., for the petitioner. James N. Mullen, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in the Federal estate tax of the Estate of Dolores O'Brien in the amount of $70,137.64. The issue for our decision is whether decedent retained an interest, within the meaning of section 2036(a)(2),1 in property transferred to trusts created for her grandchildren thereby requiring the fair market value of her community one-half interest...

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