Estate of McTighe v. Commissioner

ESTATE OF FREDERICK J. McTIGHE (DECEASED), FIDELITY UNION TRUST COMPANY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of McTighe v. Commissioner

Docket No. 2983-75.

United States Tax Court

T.C. Memo 1977-410; 1977 Tax Ct. Memo LEXIS 31; 36 T.C.M. (CCH) 1655; T.C.M. (RIA) 770410;

November 29, 1977, Filed

Herbert M. Gannet and Harvey R. Poe, for the petitioner.

James F. Kearney, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: Respondent determined a deficiency in estate tax for the Estate of Frederick J. McTighe in the amount of $52,386.08. Some of the issues…