Estate of Carpenter v. Commissioner

ESTATE OF STANLEY M. CARPENTER, DECEASED, WILLIAM R. THOMAS, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Carpenter v. Commissioner

Docket No. 13227-91

United States Tax Court

T.C. Memo 1994-108; 1994 Tax Ct. Memo LEXIS 109; 67 T.C.M. (CCH) 2400;

March 17, 1994, Filed

For petitioner: A. Vann Irvin and M. LeAnn Nease.

For respondent: Ross A. Rowley.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $ 135,250. After concessions, the sole issue to be decided is whether…