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ESTATE OF EDENS v. COMMISSIONER

Docket No. 4599-74.

42 T.C.M. 1254 (1981)

T.C. Memo. 1981-557

Estate of William E. Edens, Jr., deceased, Harry D. Edens and McNeil P. Edens, Executors v. Commissioner.

United States Tax Court.

Filed September 29, 1981.

Attorney(s) appearing for the Case

Harry D. Edens (executor), for the petitioner. Charles P. Hanfman, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal estate tax in the amount of $175,735.12, and additions to tax for fraud pursuant to section 6653(b)1 in the amount of $87,867.56. The issues for decision are: (1) whether the decedent owned an interest in, or at least retained a life estate in, certain real estate, stocks, bonds, notes, mortgages, insurance...

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