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ESTATE OF DIMARCO v. COMMISSIONER

Docket No. 18965-83.

87 T.C. 653 (1986)

ESTATE OF ANTHONY F. DIMARCO, DECEASED, JOAN M. DIMARCO, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 24, 1986.

Attorney(s) appearing for the Case

John M. Vine and David N. Heap, for the petitioner.

Warren P. Simonsen, for the respondent.

OPINION

STERRETT, Chief Judge:

By notice of deficiency dated May 4, 1983, respondent determined a deficiency in petitioner's Federal estate tax of $17,830.88. As a result of concessions by both parties,1 the only issue presented in this case is whether the present value of a survivors income benefit payable with respect to the decedent by decedent's employer is an adjusted taxable...

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