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The sole issue for decision is whether transfers of
decedent's property shortly before her death were incomplete
gifts, the value of which should be included in her estate.1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, the legal residence of the executor was Keyes,
Oklahoma.
Rosa B. Neff (decedent) died on September 13, 1992, at the
age of 97. Decedent was a resident of Keyes, Oklahoma, most of
her adult life and at the time of her death. Decedent executed
her last will and testament on January 18, 1980.
A Federal estate tax return was filed on behalf of
petitioner on June 9, 1993. The Federal estate tax return was
signed by Chris Hunt, the estate's executor. On May 1, 1993, a
Federal gift tax return for the 1992 tax year was filed on behalf
of the estate by Chris Hunt.
1 Petitioner claims that respondent erred in her
determination that a charitable contribution to Willowbar
Cemetery Association in the amount of $2,500 did not qualify as a
deduction. Petitioner did not present any evidence at trial
regarding this issue, nor did it argue this point on brief. We
cannot be sure that petitioner intended to abandon the issue, but
in any case respondent's determination with respect to this issue
must be sustained as petitioner has not met its burden of proof
on this matter.
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