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ESTATE OF ERICKSON v. COMMISSIONER

Dkt. Nos. 17982-05, 18003-05.

93 T.C.M. 1175 (2007)

T.C. Memo. 2007-107

Estate of Hilde E. Erickson, Deceased, Donor, Karen E. Lange, Personal Representative v. Commissioner. Estate of Hilde E. Erickson, Deceased, Karen E. Lange, Personal Representative v. Commissioner.

United States Tax Court.

April 30, 2007.

Attorney(s) appearing for the Case

Phillip H. Martin, Nathan Honson, and John Rock, for petitioner.

Blaine Holiday, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined a $734,599 deficiency in the Federal gift tax and a $718,320 deficiency in the Federal estate tax of the Estate of Hilde E. Erickson (the estate).1 After concessions, we are asked to decide whether property Hilde E. Erickson (decedent or Mrs. Erickson) transferred to a family limited partnership shortly before her death is included in her gross estate...

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