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ESTATE OF CEPPI v. COMMISSIONER

Docket No. 6843-80.

78 T.C. 320 (1982)

ESTATE OF JANE B. CEPPI, DECEASED, PETER B. CEPPI, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 2, 1982.

Attorney(s) appearing for the Case

G. Quentin Anthony, Jr., for the petitioner.

Pamela V. Gibson, for the respondent.

OPINION

TANNENWALD, Chief Judge:

Respondent determined a deficiency in petitioner's Federal estate tax of $7,296. After concessions, the sole issue to be decided is whether petitioner may deduct $3,000 from the date-of-death value of each of eight gifts made by Jane B. Ceppi, now deceased, on January 5, 1978, 10 days before her death.

This case was submitted fully stipulated pursuant to Rule 122.1 The stipulation...

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