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ESTATE OF RIDENOUR v. COMMISSIONER

Docket No. 6367-91.

65 T.C.M. 1850 (1993)

T.C. Memo. 1993-41

Estate of Joseph E. Ridenour, Deceased, James R. Ridenour, Executor v. Commissioner.

United States Tax Court.

Filed February 2, 1993.

Attorney(s) appearing for the Case

Benham M. Black, P.O. Box 1206, Staunton, Va., for the petitioner. John C. McDougal, for the respondent.

Memorandum Opinion

WELLS, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $37,423.30.

After a concession, the issue to be decided involves certain gifts made on behalf of Joseph E. Ridenour (decedent) by his attorney-in-fact pursuant to a durable general power of attorney, which gifts, if they are not authorized by the power of attorney under Virginia law, are voidable and must be included in decedent...

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