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accounts before January 1, 1986, and were paid on January 2,
1986, related back to the delivery and deposit of those checks in
December 1985. Petitioners contend that, for estate tax
purposes, we should extend the relation-back doctrine of Estate
of Metzger v. Commissioner, supra, to checks that are
unconditionally delivered and that the drawer bank promptly paid
even though payment occurred after the donor’s death. We
disagree for reasons stated in Estate of Newman v. Commissioner,
supra at 89-90.
We conclude that the $64,000 of checks that did not clear
the bank before Mrs. DiSanto died are included in her estate.
To reflect concessions of the parties and the foregoing,
Decisions will be entered
under Rule 155.
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