Estate of Gary v. Commissioner

ESTATE OF MELINDA M. GARY, DECEASED, SUZAN YOUNG, PERSONAL REPRESENTATIVE, Petitioner v COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Gary v. Commissioner

Docket No. 7078-89

United States Tax Court

T.C. Memo 1991-38; 1991 Tax Ct. Memo LEXIS 57; 61 T.C.M. (CCH) 1762; T.C.M. (RIA) 91038;

January 31, 1991, Filed

Decision will be entered under Rule 155.

Allan B. Solomon, for the petitioner.

James P. Dawson, for the respondent.

COHEN, Judge.

COHEN

MEMORANDUM OPINION

Respondent determined a deficiency of $ 3,821 in decedent's Federal income tax for 1985. The sole issue for decision is whether a…