United States Tax Court March 1, 2000, 1224-98 (Estate of Charles E. Reichardt v. Commissioner)

114 T.C. No. 9

UNITED STATES TAX COURT

ESTATE OF CHARLES E. REICHARDT, DECEASED,

WILLIAM D. REICHARDT, INDEPENDENT EXECUTOR, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 1224-98. Filed March 1, 2000.

Decedent (D) had two children, C and W. On June

17, 1993, D formed a revocable family trust (the trust)

and a family limited partnership (the partnership).