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ESTATE OF HIMMELSTEIN v. COMMISSIONER

Docket No. 9082-78.

73 T.C. 868 (1980)

ESTATE OF ETTA HIMMELSTEIN, SHIRLEYANN HAVESON AND MARY H. DIAMOND, COEXECUTRICES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 25, 1980.

Attorney(s) appearing for the Case

Robert R. Ross, for the petitioners.

William F. Halley and Bernard S. Mark, for the respondent.

OPINION

NIMS, Judge:

Respondent determined a deficiency in petitioners' estate taxes in the amount of $94,796.44.

Concessions having been made, the remaining issue for decision is whether assets owned by an incompetent which, pursuant to a State court order, were transferred within 3 years of her death are includable in her gross estate as transfers made in contemplation of death.

All of the facts have been stipulated. The stipulation...

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