ESTATE OF O'BRIEN v. COMMISSIONER

ESTATE OF DOLORES O'BRIEN, DECEASED; JOHN MORGAN O'BRIEN, INDEPENDENT EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ESTATE OF O'BRIEN v. COMMISSIONER

Docket No. 9966-77.

United States Tax Court

T.C. Memo 1978-457; 1978 Tax Ct. Memo LEXIS 61; 37 T.C.M. (CCH) 1847-68;

November 14, 1978, Filed

Stanley Schoenbaum,R. James Curphy and William Scanlan, Jr., for the petitioner.

James N. Mullen, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined deficiencies in the Federal estate tax of the Estate of Dolores O'Brien in the amount of…