Estate of Flandreau v. Commissioner

ESTATE OF LULU K. FLANDREAU, DECEASED, RICHARD KNIES, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Flandreau v. Commissioner

Docket No. 22448-89.

United States Tax Court

T.C. Memo 1992-173; 1992 Tax Ct. Memo LEXIS 184; 63 T.C.M. (CCH) 2512;

March 24, 1992, Filed

Decision will be entered under Rule 155.

John O'Shea, for petitioner.

William J. Gregg, for respondent.

CLAPP

CLAPP

MEMORANDUM OPINION

CLAPP, Judge: Respondent determined a deficiency in estate tax in the amount of $ 38,756.35. After concessions by the parties, the issue for consideration is whether petitioner is…