Estate of Adell v. Comm'r

ESTATE OF FRANKLIN Z. ADELL, DECEASED, KEVIN R. ADELL, TEMPORARY CO-PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Adell v. Comm'r

Docket No. 20911-12

United States Tax Court

T.C. Memo 2013-228; 2013 Tax Ct. Memo LEXIS 263; 106 T.C.M. (CCH) 377;

September 30, 2013, Filed

An order granting respondent's motion and decision for respondent will be entered.

Steven S. Brown, Denis J. Conlon, and Royal B. Martin, for petitioner.

Angela B. Reynolds, for respondent.

CHIECHI, Judge.

CHIECHI

MEMORANDUM OPINION

CHIECHI, Judge: This case is before us on respondent's…