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ESTATE OF BOGRAD v. COMMISSIONER

Docket No. 4417-85.

55 T.C.M. 11 (1988)

T.C. Memo. 1988-34

Estate of Nathan Bograd, Deceased, J.B. Keifer, Executor v. Commissioner.

United States Tax Court.

Filed February 1, 1988.

Attorney(s) appearing for the Case

Bruce A. Miller, 3850 N. Causeway Blvd., Metairie, La., for the petitioner. Linda K. West, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent issued a notice of deficiency on December 7, 1984, having determined a deficiency in the estate tax liability of the Estate of Nathan Bograd (petitioner) in the amount of $97,201.58. After concessions, the issues for decision are:

(1) Whether bearer Treasury notes totaling $160,000 should be included in the taxable estate; and

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