Jameson v. Commissioner

ESTATE OF HELEN BOLTON JAMESON, DECEASED, NORTHERN TRUST BANK OF

TEXAS N.A., INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jameson v. Commissioner

No. 2322-96

United States Tax Court

T.C. Memo 1999-43; 1999 Tax Ct. Memo LEXIS 42; 77 T.C.M. (CCH) 1383; T.C.M. (RIA) 99043;

February 9, 1999, Filed

Decision will be entered under Rule 155.

S. Stacy Eastland, John W. Porter, and Margaret W. Brown, for

petitioner.

Melanie R. Urban and Lillian D. Brigman, for respondent.

GALE, JUDGE

GALE

MEMORANDUM FINDINGS OF FACT AND OPINION

[1] GALE, JUDGE: Respondent determined a deficiency…