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ESTATE OF MITCHELL v. COMMISSIONER

Docket No. 8098-79.

41 T.C.M. 1290 (1981)

T.C. Memo. 1981-185

Estate of Antoinette P. Mitchell, the Farmers National Bank and Trust Company of Ashtabula, Executor v. Commissioner.

United States Tax Court.

Filed April 20, 1981.

Attorney(s) appearing for the Case

John Howland, 1615 Illuminating Bldg., Cleveland, Ohio, for the petitioner. Kristine A. Roth, for the respondent.

Memorandum Opinion

EKMAN, Judge:

Respondent determined a deficiency in Federal estate tax for the Estate of Antoinette P. Mitchell in the amount of $49,725.75. Due to concessions by the parties the sole issue remaining for decision is whether accumulated income from a trust established by Antoinette P. Mitchell's mother is includible in the gross estate under section 2033.

This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules...

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