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(4th Cir. 1994), distinguished. Thus, the funds
represented by the checks written on D's bank account
and not paid until after her death are includable in
her gross estate. Secs. 2031, 2033, I.R.C.; Estate of
Gagliardi v. Commissioner, 89 T.C. 1207 (1987).
Mark M. Newman (a co-executor), for petitioner.
Charles M. Ruchelman and William J. Gregg, for respondent.
RUWE, Judge: Respondent determined a deficiency in
petitioner's Federal estate tax of $46,724. After concessions,
the sole issue for decision is whether funds in decedent's bank
account, upon which checks were written before but paid after
decedent's death for purported noncharitable gifts, are
includable in the gross estate.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of
facts, the supplemental stipulation of facts, the second
supplemental stipulation of facts, and the stipulation of agreed
adjustments are incorporated herein by this reference.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect as of the date of decedent's
death, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Sarah H. Newman, hereinafter referred to as decedent, died
testate on September 28, 1992. She was domiciled in Washington,
D.C., at the time of her death. Her son Mark M. Newman (Mark)
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