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ESTATE OF STUBBLEFIELD v. COMMISSIONER

Docket No. 3397-77.

42 T.C.M. 342 (1981)

T.C. Memo. 1981-353

Estate of J. Britton Stubblefield, Deceased, Richard B. Stubblefield and Ruby Harper, co-executors v. Commissioner.

United States Tax Court.

Filed July 6, 1981.

Attorney(s) appearing for the Case

Quentin L. Housholder and Alan C. Housholder, 420 Stahlman Bldg., Nashville, Tenn., for the petitioner. Wesley J. Lynes, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency of $308,924.98 in the Federal estate tax of the estate of J. Britton Stubblefield. After concessions by both parties,1 the issues for our decision are:

(1) Whether the value of two farms transferred by J. Britton Stubblefield to his children in 1955 is includable in his estate under section...

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