Estate of Bailey v. Commissioner

ESTATE OF ROBERTA L. BAILEY, DECEASED, JOSEPH W. BAILEY, III, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Bailey v. Commissioner

Docket No. 4861-80.

United States Tax Court

T.C. Memo 1985-274; 1985 Tax Ct. Memo LEXIS 359; 50 T.C.M. (CCH) 82; T.C.M. (RIA) 85274;

June 6, 1985.

Terence J. Murphy,E. Richard Criss, Jr., and J. ScottMorris, for the petitioner.

Donna K. Robason, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: This case is before the Court on remand from the Court of Appeals for the Fifth Circuit. The…