Estate of Sharp v. Commissioner

ESTATE OF ANGELINE V. SHARP, DECEASED, FRANCES S. PIGNONE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Sharp v. Commissioner

Docket No. 10241-91

United States Tax Court

T.C. Memo 1994-636; 1994 Tax Ct. Memo LEXIS 655; 68 T.C.M. (CCH) 1521;

December 27, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: John A. Sanders, Allyson F. Creasman, and Keith J. Hesse.

For respondent: Francis C. Mucciolo.

CLAPP

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Petitioner is the Estate of Angeline V. Sharp (decedent). Respondent…