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ESTATE OF SANTRY v. COMMISSIONER

Docket No. 5018-80.

44 T.C.M. 488 (1982)

T.C. Memo. 1982-400

Estate of Mary Augusta Santry, Emil Sebetic and Margaret Louise Emmet v. Commissioner.

United States Tax Court.

Filed July 19, 1982.

Attorney(s) appearing for the Case

Emil Sebetic, 29 Park Ave., Manhasset, N.Y., for the petitioners. Christopher B. Sterner, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined a deficiency of $18,751.70 in petitioner's Federal estate tax. The sole issue for our determination is whether the transfer of $300,000 in cash and securities by decedent was a transfer in contemplation of death within the meaning of section 2035.1

This case was submitted fully stipulated pursuant to Rule 122. The stipulation of facts is incorporated by...

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