Estate of Sullivan v. Commissioner

ESTATE OF VIRGIL C. SULLIVAN, DECEASED, JAMES W. PETER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Sullivan v. Commissioner

Docket No. 12084-91

United States Tax Court

T.C. Memo 1993-531; 1993 Tax Ct. Memo LEXIS 542; 66 T.C.M. (CCH) 1329;

November 17, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: Charles T. Parks, Jr., David J. Shannon, Richard C. Schmoker, and David R. Brennan.

For respondent: Genelle F. Forsberg.

GERBER

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent, by means of a statutory notice of…