Estate of Casey v. Commissioner

ESTATE OF OLIVE D. CASEY, DECEASED, CARLTON D. CASEY, C. LEWIS CASEY AND ROBERT T. CASEY, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Casey v. Commissioner

Docket No. 3214-88

United States Tax Court

T.C. Memo 1989-511; 1989 Tax Ct. Memo LEXIS 486; 58 T.C.M. (CCH) 176; T.C.M. (RIA) 89511;

September 21, 1989

John E. Donaldson, for the petitioners.

John C. McDougal, for the respondent.

KORNER

MEMORANDUM OPINION

KORNER, Judge: * Respondent determined a deficiency of $ 56,532.51 in Federal estate tax due from the Estate of Olive D. Casey. After concessions, the sole…