Estate of Hartzell v. Commissioner

ESTATE OF MIRIAM H. HARTZELL, DECEASED, GEORGE WILLIAM HARTZELL, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Hartzell v. Commissioner

Docket No. 27300-92

United States Tax Court

T.C. Memo 1994-576; 1994 Tax Ct. Memo LEXIS 584; 68 T.C.M. (CCH) 1243;

November 23, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: Wiley Dinsmore.

For respondent: Sherri L. Feuer and James D. Hill.

FAY

FAY

MEMORANDUM OPINION

FAY, Judge: Respondent determined a deficiency in estate tax due from petitioner in the amount of $ 5,424,893.

After concessions by the parties, 1 the…