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ESTATE OF NEWMAN v. COMMISSIONER

Docket No. 17516-96.

111 T.C. 81 (1998)

ESTATE OF SARAH H. NEWMAN, DECEASED, MARK M. NEWMAN, CO-EXECUTOR, AND MINNA N. NATHANSON, CO-EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1998.

Attorney(s) appearing for the Case

Mark M. Newman (a coexecutor), for petitioner.

Charles M. Ruchelman and William J. Gregg, for respondent.

RUWE, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax of $46,724. After concessions, the sole issue for decision is whether funds in decedent's bank account, upon which checks were written before but paid after decedent's death for purported noncharitable gifts, are includable in the gross estate.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation...

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