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ESTATE OF DICKINSON v. COMMISSIONER

Docket No. 5171-77.

41 T.C.M. 787 (1981)

T.C. Memo. 1981-36

Estate of Clarence W. Dickinson, E. Sherwood Dickinson v. Commissioner.

United States Tax Court.

Filed January 29, 1981.

Attorney(s) appearing for the Case

L. Roland Sturm, 1000 Century Plaza, Columbia, Md., for the petitioner. John F. Dean, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

By statutory notice dated February 24, 1977, the Commissioner determined a deficiency of $39,375.68 in petitioner's Federal estate tax. The issue is whether the value of a portion of the proceeds of a sale of land in which land decedent Clarence W. Dickinson owned a life estate prior to sale is includable in his gross estate.

Findings of Fact

Some of the facts have been stipulated. The...

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