Estate of McCune v. Commissioner

ESTATE OF EMILY L. McCUNE, DECEASED, CURTISS S. McCUNE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of McCune v. Commissioner

Docket No. 19387-82.

United States Tax Court

T.C. Memo 1984-580; 1984 Tax Ct. Memo LEXIS 96; 48 T.C.M. (CCH) 1510; T.C.M. (RIA) 84580;

October 31, 1984; As Amended November 1, 1984

Frank J. Miller, for the petitioner.

Joellyn R. Cattell, for the respondent.

FEATHERSTON

MEMORANDUM OPINION

FEATHERSTON, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $75,363.92. The only issue for decision is whether petitioner,…