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ESTATE OF BOWGREN v. COMMISSIONER

Docket No. 23115-93.

70 T.C.M. 748 (1995)

T.C. Memo. 1995-447

Estate of Helen E. Bowgren, Deceased, Warren D. Bowgren, Executor v. Commissioner.

United States Tax Court.

Filed September 21, 1995.

Attorney(s) appearing for the Case

Robert L. Wiesenthal, Chicago, Ill., for the petitioner. Vijay S. Rajan, for the respondent.

MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $152,080. The sole issue for decision is whether the value of certain units of beneficial interest in an Illinois land trust should be included in decedent's gross estate under section 2036 or 2038.1

All the facts have been stipulated. The stipulation of facts and attached exhibits are incorporated...

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