T.C. Memo. 1998-344                                  
                               UNITED STATES TAX COURT                                
                        ESTATE OF MAX L. VAN TINE, DECEASED,                          
                        ANN VAN TINE, EXECUTOR, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 20054-96.               Filed September 28, 1998.           
               Howard L. Sanger and Christopher S. Manes, for petitioner.             
               Christine V. Olsen and Gordon L. Gidlund, for respondent.              
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COLVIN, Judge:  Respondent determined a deficiency in                  
          petitioner's estate tax of $126,885.                                        
               Decedent conveyed joint tenancies in three parcels of real             
          property to his daughter several years before he died.  The sole            
          issue for decision is whether decedent's daughter contributed               
Page:     1   2   3   4   5   6   7   8   9   10   11   12   13   14   15   16   17   18   19   20   Next
Last modified: May 25, 2011