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ESTATE OF DAVENPORT v. COMMISSIONER

Docket No. 16060-04.

92 T.C.M. 324 (2006)

T.C. Memo. 2006-215

Estate of Sarah M. Davenport, Deceased, Richard Davenport, Executor, Petitioner, v. Commissioner.

United States Tax Court.

October 5, 2006.

Attorney(s) appearing for the Case

John D. Mabley, for petitioner;

John W. Stevens, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

Respondent determined a Federal estate tax deficiency of $507,103 for the Estate of Sarah M. Davenport (the estate). The issues for decision are:

(1) Whether two annuities payable under a settlement agreement are includable in the gross estate for Federal tax purposes pursuant to section 2033 or 2039;

(2) whether, in the event that the annuities are to be included in the gross estate...

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