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ESTATE OF PRUITT v. COMMISSIONER

Docket No. 19126-97.

80 T.C.M. 348 (2000)

T.C. Memo. 2000-287

Estate of Suzanne C. Pruitt, Deceased, Sandra S. Thompson, Personal Representative v. Commissioner.

United States Tax Court.

Filed September 12, 2000.

Attorney(s) appearing for the Case

Marc K. Sellers, for the petitioner. Gerald W. Douglas, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined a deficiency of $47,660 in petitioner's Federal estate tax. The sole issue1 for decision is whether gifts of real property made by decedent's attorney-in-fact are includable in decedent's gross estate under section 2038.2 Resolution of the issue requires us to decide whether decedent's attorney-in-fact was authorized to make...

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