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ESTATE OF LA SALA v. COMMISSIONER

Docket No. 5024-76.

71 T.C. 752 (1979)

ESTATE OF ANDREA LA SALA, DECEASED, JOHN LA SALA, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 7, 1979.

Attorney(s) appearing for the Case

Irving Greenbaum, for the petitioner.

Joan Ronder Domike, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $38,593.79 in petitioner's estate tax. Concessions having been made by the parties, the issues remaining for decision are:

(1) The value of the distributive share of the estate of decedent's wife to be included in decedent's estate; and

(2) The amount of credit to which petitioner is entitled for tax paid on prior transfers.

FINDINGS OF...

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