Estate of Smith v. Comm'r

ESTATE OF ALGERINE ALLEN SMITH, DECEASED, JAMES ALLEN SMITH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Smith v. Comm'r

No. 19200-94

United States Tax Court

T.C. Memo 2001-303; 2001 Tax Ct. Memo LEXIS 342; 82 T.C.M. (CCH) 909; T.C.M. (RIA) 54548;

November 21, 2001, Filed

Smith v. Commissioner, 198 F.3d 515, 1999 U.S. App. LEXIS 32602 (5th Cir. 1999).

Smith v. Commissioner, 198 F.3d 515, 1999 U.S. App. LEXIS 32602 (5th Cir., 1999)

Estate's section 2053(a)(3) deduction limited to $ 681,840.

Harold A. Chamberlain and Michael C. Riddle, for petitioner.

R. Scott Shieldes,…