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ESTATE OF ACORD v. COMMISSIONER

Docket No. 17271-87.

93 T.C. 1 (1989)

ESTATE OF JEAN ACORD, DECEASED, STERLING ERNEST NORRIS, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 5, 1989.

Attorney(s) appearing for the Case

James L. Norris, for the petitioner.

Sherri L. Munnerlyn, for the respondent.

OPINION

COHEN, Judge:

Respondent determined a deficiency of $151,544.96 in the estate tax of petitioner. After concessions, the issue for decision is whether decedent's gross estate includes property passing from her spouse, who died 38 hours prior to decedent as a result of injuries sustained in a common accident.

All of the facts have been stipulated, and the stipulated facts are incorporated as our...

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