Climer v. Commissioner

ESTATE OF GLEN CLIMER, DECEASED, JEWEL CLIMER, ADMINISTRATRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Climer v. Commissioner

Docket No. 21678-91

United States Tax Court

T.C. Memo 1994-29; 1994 Tax Ct. Memo LEXIS 24; 67 T.C.M. (CCH) 2017;

January 24, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: Darin N. Digby, Stanley Schoenbaum, and Banks M. Smith.

For respondent: Gerald L. Brantley.

SWIFT

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined a deficiency of $ 172,563 in the Federal estate tax of the Estate of Glen Climer (decedent)…