Estate of Davis v. Commissioner

ESTATE OF J. LAWRENCE DAVIS, DECEASED, BY MADGE W. DAVIS & MARTHA D. ALTIERI, EXECUTRICES, Petitioner v COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Davis v. Commissioner

Docket No. 11265-77.

United States Tax Court

T.C. Memo 1979-461; 1979 Tax Ct. Memo LEXIS 63; 39 T.C.M. (CCH) 509; T.C.M. (RIA) 79461;

November 21, 1979, Filed

William C. Cassebaum, for the petitioner.

Louis T. Conti, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $14,480.75 in petitioner's estate tax. Concessions having been made, the only issue…