111 T.C. No. 3
UNITED STATES TAX COURT
ESTATE OF SARAH H. NEWMAN, DECEASED, MARK M. NEWMAN,
CO-EXECUTOR AND MINNA N. NATHANSON, CO-EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17516-96. Filed July 28, 1998.
Decedent (D) executed a power of attorney
appointing her son (S) attorney-in-fact. Prior to D's
death, S drew six checks against D's checking account
payable to himself, his wife, his brother, his nieces,
and two other individuals. These checks were neither
accepted, nor paid, by the drawee bank until after D's
death. Petitioner argues that these checks represent
completed gifts of funds in D's checking account that
are not includable in D's gross estate.
Held: D maintained dominion and control over the
amounts in her checking account against which the
checks were written until her death. Accordingly, the
checks were not completed gifts during her lifetime.
Held, further: These noncharitable gifts are not
deemed to be complete under the theory that the payment
of the checks after D's death relates back to the date
of delivery prior to D's death. Estate of Metzger v.
Commissioner, 100 T.C. 204 (1993), affd. 38 F.3d 118
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