Estate of Hedrick v. Commissioner

ESTATE OF JOHN T. HEDRICK, DECEASED, BETSY PHILLIPS, SPECIAL ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Hedrick v. Commissioner

Docket No. 23641-90

United States Tax Court

T.C. Memo 1992-414; 1992 Tax Ct. Memo LEXIS 436; 64 T.C.M. (CCH) 249;

July 21, 1992, Filed

Decision will be entered for respondent.

For Petitioner: Michael Wischkaemper.

For Respondent: William H. Quealy, Jr.

COHEN

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 384,284 in petitioner's Federal estate tax. The issue for decision is whether…