Estate of Madsen v. Commissioner

ESTATE OF MATTIAS ARNOLD MADSEN, NORMA V. MADSEN, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Madsen v. Commissioner

Docket No. 8546-77.

United States Tax Court

T.C. Memo 1979-289; 1979 Tax Ct. Memo LEXIS 239; 38 T.C.M. (CCH) 1124; T.C.M. (RIA) 79289;

July 31, 1979, Filed

Wallace E. Skidmore, Jr., and Robert C. St. Louis, for the petitioner.

Charles L. Eppright, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined a deficiency of $24,412.84 in petitioner's Federal estate tax. The sole issue for decision is whether an…