Estate of Lanier v. Commissioner

ESTATE OF ESTELLE H. LANIER, deceased, Nicholas R. Doman, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Estate of Lanier v. Commissioner

Docket No. 10080-77.

United States Tax Court

T.C. Memo 1980-295; 1980 Tax Ct. Memo LEXIS 288; 40 T.C.M. (CCH) 863; T.C.M. (RIA) 80295;

August 5, 1980, Filed

Peter D. Oram, for the petitioner.

Tracy L. Rich and Ellis L. Reemer, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined income tax deficiencies of $2,821.30 for 1971 and $60 for 1972. The issue for decision is whether respondent properly…