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ESTATE OF FLETCHER v. COMMISSIONER

Docket No. 37289-87.

94 T.C. 49 (1990)

ESTATE OF MARGARET A. FLETCHER, DECEASED, MARY M. STARR, ADMINISTRATRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 31, 1990.

Attorney(s) appearing for the Case

Rex Earl Starr, for the petitioner.

Donald Edwards, for the respondent.

GERBER, Judge:

Respondent, by means of a statutory notice of deficiency, determined a $45,190.30 Federal estate tax deficiency with respect to the Estate of Margaret A. Fletcher (estate). The two issues presented for our consideration concern whether the value of certain assets should be includable in Margaret A. Fletcher's gross estate. The assets in question are jointly held U.S. savings bonds, series E, and a certificate of deposit made "payable on death...

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