Estate of Fields v. Commissioner

ESTATE OF DANIEL H. FIELDS, D. G. Fields, Administrator with the will annexed, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Fields v. Commissioner

Docket No. 5630-80.

United States Tax Court

T.C. Memo 1981-592; 1981 Tax Ct. Memo LEXIS 148; 42 T.C.M. (CCH) 1406; T.C.M. (RIA) 81592;

October 14, 1981.

Carle E. Davis, for the petitioner.

Scott D. Anderson, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined a deficiency of $ 93,124.31 in petitioner's Federal estate tax. The only issue for decision is whether the bequest made to the testator's widow…