Estate of Bowgren v. Commissioner

ESTATE OF HELEN E. BOWGREN, Deceased, WARREN D. BOWGREN, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Bowgren v. Commissioner

Docket No. 23115-93.

United States Tax Court

T.C. Memo 1995-447; 1995 Tax Ct. Memo LEXIS 447; 70 T.C.M. (CCH) 748;

September 21, 1995, Filed

Decision will be entered under Rule 155.

Robert L. Wiesenthal, for petitioner.

Vijay S. Rajan, for respondent.

TANNENWALD, Judge

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $ 152,080. The sole issue for decision is…