Estate of Waters v. Commissioner

ESTATE OF JAMES H. WATERS, JR., DECEASED, WILLIAM ROGER WATERS AND JOHN B. MCMILLAN, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Waters v. Commissioner

Docket No. 28290-92

United States Tax Court

T.C. Memo 1994-194; 1994 Tax Ct. Memo LEXIS 183; 67 T.C.M. (CCH) 2837;

April 28, 1994, Filed

Decision will be entered for respondent.

For petitioner: John C. Dorsey.

For respondent: Ross A. Rowley.

KORNER

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: By notice of deficiency dated October 2, 1992, respondent determined a deficiency in the estate tax of the…