Estate of Boykin v. Commissioner

ESTATE OF JOHN G. BOYKIN, DECEASED, AMSOUTH BANK N.A. AND HARLENE B. BOYKIN, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Boykin v. Commissioner

Docket No. 38554-84.

United States Tax Court

T.C. Memo 1987-134; 1987 Tax Ct. Memo LEXIS 130; 53 T.C.M. (CCH) 345; T.C.M. (RIA) 87134;

March 12, 1987.

David M. Wooldridge and Harold Apolinsky, for the petitioners.

John B. Harper and Helen C. T. Smith, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

"KORNER, Judge: In his notice of deficiency respondent determined a deficiency of $5,496,674 in the Federal…