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ESTATE OF TINE v. COMMISSIONER

Docket No. 20054-96.

76 T.C.M. 530 (1998)

T.C. Memo. 1998-344

Estate of Max L. Van Tine, Deceased, Ann Van Tine, Executor v. Commissioner.

United States Tax Court.

Filed September 28, 1998.

Attorney(s) appearing for the Case

Howard L. Sanger, Palm Springs, Calif., and Christopher S. Manes, for the petitioner. Christine V. Olsen and Gordon L. Gidlund, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency in petitioner's estate tax of $126,885.

Decedent conveyed joint tenancies in three parcels of real property to his daughter severalyears before he died. The sole issue for decision is whether decedent's daughter contributed consideration equal to at least one-half of the total consideration that decedent and his spouse paid for the three parcels of real property...

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