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ESTATE OF SHAFER v. COMMISSIONER

Docket No. 10301-78.

80 T.C. 1145 (1983)

ESTATE OF ARTHUR C. SHAFER, DECEASED, CHASE SHAFER, COEXECUTOR AND RESOR SHAFER, COEXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 28, 1983.

Attorney(s) appearing for the Case

David Edward Gebhart, for the petitioner.

Eugene P. Bogner, for the respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $56,738.33. The issue presented is whether under section 20361 the decedent's gross estate includes a lot, the deed to which conveyed life interests to decedent and his wife and remainder interests to his two sons.2

FINDINGS OF FACT

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

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