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ESTATE OF BOYKIN v. COMMISSIONER

Docket No. 38554-84.

53 T.C.M. 345 (1987)

T.C. Memo. 1987-134

Estate of John G. Boykin, Deceased, Amsouth Bank N.A. and Harlene B. Boykin, Co-Executors v. Commissioner.

United States Tax Court.

Filed March 12, 1987.

Attorney(s) appearing for the Case

David M. Wooldridge, Arlington Ave. South, Birmingham, Ala., and Harold Apolinsky, for the petitioners. John B. Harper and Helen C. T. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In his notice of deficiency respondent determined a deficiency of $5,496,674 in the Federal estate tax of the Estate of John G. Boykin.

After a severance of other issues to be decided following a separate trial, the sole issue presented here for decision is whether decedent John G. Boykin retained either a right to income from, or the enjoyment of, voting stock that he transferred to a family...

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