Estate of Adams v. Commissioner

ESTATE OF GILBERT T. ADAMS, DECEASED, VIOLA J. ADAMS, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Adams v. Commissioner

Docket No. 30727-88

United States Tax Court

T.C. Memo 1990-607; 1990 Tax Ct. Memo LEXIS 682; 60 T.C.M. (CCH) 1324; T.C.M. (RIA) 90607;

December 3, 1990, Filed

Decision will be entered under Rule 155.

Fred L. Sullins and William J. Rohrback, Jr., for the petitioner.

David B. Mora, for the respondent.

RAUM, Judge.

RAUM

MEMORANDUM OPINION

The Commissioner determined an estate tax deficiency of $ 163,013.67 against the estate of Gilbert T. Adams. After…