Estate of Quinn v. Commissioner

ESTATE OF JESS H. QUINN, DECEASED, GERALD KRANAU and THE GOTHENBURG STATE BANK AND TRUST COMPANY, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Quinn v. Commissioner

Docket No. 3465-79.

United States Tax Court

T.C. Memo 1982-32; 1982 Tax Ct. Memo LEXIS 711; 43 T.C.M. (CCH) 352; T.C.M. (RIA) 82032;

January 28, 1982.

Gary L. Scritsmier and Donald H. Kelley, for the petitioners.

J. Anthony Hoefer, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in Federal estate tax of the estate of Jess H. Quinn,…