Estate of Frazier v. Comm'r

ESTATE OF JAMES G. FRAZIER, DECEASED, JAMES G. FRAZIER, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Estate of Frazier v. Comm'r

No. 18886-97

United States Tax Court

T.C. Memo 2002-120; 2002 Tax Ct. Memo LEXIS 126; 83 T.C.M. (CCH) 1636; T.C.M. (RIA) 54744;

May 15, 2002., Filed

Estate of Frazier v. Comm'r, 2001 U.S. App. LEXIS 8753, (9th Cir. Cal. 2001)

Court found part of petitioner's improvements to be removable trade fixtures.

John J. McGregor, for petitioner.

Jeffrey L. Heinkel, for respondent.

Vasquez, Juan F.

VASQUEZ

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

V…