Estate of Simpson v. Commissioner

ESTATE OF STAR C. SIMPSON, DECEASED, MARK O. SIMPSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF M.O. SIMPSON, DECEASED, EDNA J. SULLIVAN SIMPSON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Simpson v. Commissioner

Docket Nos. 16581-91, 16582-91

United States Tax Court

T.C. Memo 1994-207; 1994 Tax Ct. Memo LEXIS 217; 67 T.C.M. (CCH) 2938;

May 11, 1994, Filed

Decisions will be entered for petitioners.

For petitioners: Charles A. Pulaski, Jr., Timothy D. Brown, and Janet E. Barton.

For respondent: Stephen J.…