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ESTATE OF CHRISTENSEN v. COMMISSIONER

Docket No. 10793-99.

80 T.C.M. 790 (2000)

T.C. Memo. 2000-368

Estate of Floy M. Christensen, Deceased, Carl Stewart Christensen, Personal Representative v. Commissioner.

United States Tax Court.

Filed December 6, 2000.

Attorney(s) appearing for the Case

George W. Akers, for the petitioner. Julie L. Payne, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $108,633 in Federal estate tax (estate tax) with respect to the estate (estate) of Floy M. Christensen (decedent).

The issues for decision are:

(1) Is the aggregate amount of funds represented by certain checks includible in decedent's gross estate? We hold that it is.

(2) Is certain property with respect to which decedent had a power of appointment at the time...

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