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
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