Estate of Dowlin v. Commissioner

ESTATE OF CALISTA B. DOWLIN, DECEASED, LYNN PHILLIPS, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Dowlin v. Commissioner

Docket No. 26008-91

United States Tax Court

T.C. Memo 1994-183; 1994 Tax Ct. Memo LEXIS 194; 67 T.C.M. (CCH) 2750;

April 28, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: Robert E. Glaser and Cynthia C. Schafer

For respondent: John E. Budde

CHIECHI

CHIECHI

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: Respondent determined the following deficiency in, and additions to, petitioner's Federal estate tax:

Additions to Tax

Se…