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ESTATE OF LEE v. COMMISSIONER

Docket No. 8315-77.

38 T.C.M. 728 (1979)

T.C. Memo. 1979-171

Estate of Mary Bell Lee, Deceased, James Donald Hinson, Executor v. Commissioner.

United States Tax Court.

Filed April 30, 1979.

Attorney(s) appearing for the Case

William H. Lassiter, Jr., Life and Casualty Tower, Nashville, Tenn., for the petitioner. Wesley J. Lynes, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency of $6,832.13 in the Federal estate tax of the Estate of Mary Bell Lee. The entire deficiency1 results from the inclusion in decedent's estate by respondent of the value of a residence and 17.6 acres of land which surround it. The issues relevant to this inclusion are (1) whether the gift of this property was in contemplation of death under...

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