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ESTATE OF LIDBURY v. COMMISSIONER

Docket Nos. 4130-81, 4131-81.

84 T.C. 146 (1985)

ESTATE OF WILLIAM A. LIDBURY, DECEASED, HARRY LIDBURY, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 4, 1985.

Attorney(s) appearing for the Case

Robert V. Lewis and Earl T. Byron, for the petitioner.

Victoria S. Crosley, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal estate tax for the taxable year 1977 in the amount of $22,440, and a deficiency in petitioner's Federal gift tax for the taxable year 1964 in the amount of $15,327.33. An addition to tax under section 6651(a)1 of $3,831.83 was also imposed. The issues for decision are: (1) Whether William A. Lidbury, deceased, made a taxable gift of an interest in real...

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