T.C. Memo. 2000-368
UNITED STATES TAX COURT
ESTATE OF FLOY M. CHRISTENSEN, DECEASED, CARL STEWART
CHRISTENSEN, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10793-99. Filed December 6, 2000.
George W. Akers, for petitioner.
Julie L. Payne, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$108,633 in Federal estate tax (estate tax) with respect to the
estate (estate) of Floy M. Christensen (decedent).
The issues for decision are:
(1) Is the aggregate amount of funds represented by certain
checks includible in decedent’s gross estate? We hold that it
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