Estate of Bennett v. Commissioner

ESTATE OF CHARLES RUSSELL BENNETT, DECEASED, EVA F. BENNETT AND DON R. PAXSON, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Bennett v. Commissioner

Docket No. 8052-89

United States Tax Court

T.C. Memo 1993-34; 1993 Tax Ct. Memo LEXIS 47; 65 T.C.M. (CCH) 1816;

February 1, 1993, Filed

For Petitioner: Lester G. Fant III and John Wester.

For Respondent: Judy Jacobs Miller and Chalmers W. Poston, Jr.

PARKER

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined a deficiency in petitioner's Federal estate tax of $ 2,716,879 1 and an addition…