Estate of Linderoth v. Commissioner

ESTATE OF RODNEY V. LINDEROTH, DECEASED, JEAN M. LINDEROTH, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Linderoth v. Commissioner

Docket No. 13182-84.

United States Tax Court

T.C. Memo 1986-547; 1986 Tax Ct. Memo LEXIS 65; 52 T.C.M. (CCH) 1014; T.C.M. (RIA) 86547;

November 12, 1986.

Edward J. Hanigan, for the petitioner.

A. Chris Zimmermann, for the respondent.

SHIELDS

MEMORANDUM OPINION

SHIELDS, Judge: Respondent determined a deficiency of $69,871.74 in the Federal estate tax of the Estate of Rodney V. Linderoth (petitioner). After concessions, the only issue for…