United States Tax Court September 16, 2015, Docket No. 23865-11. (Steinberg v. Comm'r)

JEAN STEINBERG, DONOR, PETITIONER v. COMMISSIONER

OF INTERNAL REVENUE, RESPONDENT

Docket No. 23865–11. Filed September 16, 2015.

P entered into a binding gift agreement with her daughters

under which P gave her daughters properties and in exchange

the daughters agreed to assume and to pay, among other

things, any estate tax liability imposed under I.R.C. sec.