Estate of Bartberger v. Commissioner

ESTATE OF MARTHA P. BARTBERGER, DECEASED; FROST NATIONAL BANK, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Bartberger v. Commissioner

Docket No. 36710-85.

United States Tax Court

T.C. Memo 1988-21; 1988 Tax Ct. Memo LEXIS 24; 54 T.C.M. (CCH) 1550; T.C.M. (RIA) 88021;

January 19, 1988; As amended January 20, 1988

Elwood Cluck, for petitioner.

Barbara Cavanaugh, for the respondent.

WILLIAMS

MEMORANDUM FINDINGS OF FACT AND OPINION

WILLIAMS, Judge: The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of $ 1,465,823.00.

The…