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ESTATE OF BIES v. COMMISSIONER

Docket No. 3159-99.

80 T.C.M. 628 (2000)

T.C. Memo. 2000-338

Estate of Marie A. Bies, Deceased, Larry D. Dunn, Personal Representative v. Commissioner.

United States Tax Court.

Filed November 2, 2000.

Attorney(s) appearing for the Case

Raymond D. Rossini, for the petitioner. Jack M. Forsberg, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a deficiency of $129,866 in the estate's Federal estate tax.

The sole issue for decision1 is whether annual transfers of closely held corporation stock made by Marie A. Bies (decedent) to two daughters-in-law during the years 1985 through 1995, and to a granddaughter-in-law during the years 1991 through 1995, were, in substance, indirect transfers...

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