Estate of Crane v. Commissioner

ESTATE OF HARRY D. CRANE, DECEASED, HATTIE SCHERBACK, INDEPENDENT EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Crane v. Commissioner

Docket No. 3716-80.

United States Tax Court

T.C. Memo 1982-174; 1982 Tax Ct. Memo LEXIS 575; 43 T.C.M. (CCH) 994; T.C.M. (RIA) 82174;

April 6, 1982.

Sam J. Dealey and Jack W. Hawkins, for the petitioner.

Deborah A. Butler, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $ 59,834.15 in petitioner's Federal estate tax. After concessions by both…