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ESTATE OF BATEMAN v. COMMISSIONER

Docket No. 8613-80.

46 T.C.M. 702 (1983)

T.C. Memo. 1983-400

Estate of Thomas L. Bateman, deceased, Riggs National Bank and Beulah L. Bateman, co-executors, and Beulah L. Bateman v. Commissioner.

United States Tax Court.

Filed July 13, 1983.

Attorney(s) appearing for the Case

Sherin V. Reynolds, 400 Stillson Rd., Fairfield, Conn., for the petitioners. Sara M. Coe, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in income tax of decedent Thomas L. Bateman1 and petitioner Beulah L. Bateman for the taxable year 1973 in the amount of $30,238.88.

The issues for decision are as follows: (1) Whether the payment of $61,860 to decedent Thomas L. Bateman by the former majority shareholder of the corporation employing him was a nontaxable gift or represented...

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