Estate of Greve v. Comm'r

ESTATE OF SARAH W. GREVE, DECEASED, CHARLES E. GREVE & DAVID R. GREVE, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Greve v. Comm'r

No. 16020-02

United States Tax Court

T.C. Memo 2004-91; 2004 Tax Ct. Memo LEXIS 92; 87 T.C.M. (CCH) 1201;

April 5, 2004, Filed

Commissioner's deficiency determination sustained.

Louis R. Salamon, for petitioner.

Julia L. Wahl, for respondent.

Chiechi, Carolyn P.

CHIECHI

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: Respondent determined a deficiency of $ 163,677.55 in Federal estate tax (estate tax) with respect to the estate…