Estate of Duncan v. Comm'r

ESTATE OF VINCENT J. DUNCAN, SR., DECEASED, NORTHERN TRUST, NA AND VINCENT J. DUNCAN, JR., CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Duncan v. Comm'r

Docket No. 7549-10.

United States Tax Court

T.C. Memo 2011-255; 2011 Tax Ct. Memo LEXIS 286; 102 T.C.M. (CCH) 421;

October 31, 2011, Filed

Decision will be entered under Rule 155.

Thomas C. Borders, Carol A. Harrington, and Michael J. Sorrow, for petitioner.

H. Barton Thomas, Jr., Tracy Hogan, and James Cascino, for respondent.

KROUPA, Judge.

KROUPA

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge: Respondent…