United States Tax Court October 26, 2015, Docket No. 8401-13. (Redstone v. Comm'r (In re Estate of Redstone))

ESTATE OF EDWARD S. REDSTONE, DECEASED, MADELINE M.

REDSTONE, EXECUTRIX, PETITIONER v. COMMISSIONER

OF INTERNAL REVENUE, RESPONDENT

Docket No. 8401–13. Filed October 26, 2015.

R determined a gift tax deficiency against E, the estate of

D, a deceased individual. D worked in a family business with

his father and his brother. This business was reorganized in

1959 as National Amusements, Inc. (NAI).