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ESTATE OF MITCHELL v. COMMISSIONER

Docket No. 8004-80.

43 T.C.M. 1034 (1982)

T.C. Memo. 1982-185

Estate of Alma W. Mitchell, B.G. Mitchell, Executor v. Commissioner.

United States Tax Court.

Filed April 12, 1982.

Attorney(s) appearing for the Case

William H. Lawson, Jr. and John Andre Chiapella, One Commerce Square, Memphis, Tenn., for the petitioner. Vallie C. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $289,004.60 in the Federal estate tax of the Estate of Alma W. Mitchell. After concessions, the issue for decision is whether certain property is includible in Alma W. Mitchell's gross estate under either section 2035 or section 2033.1

Findings of Fact

Petitioner B.G. Mitchell...

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