Estate of Duvall v. Commissioner

ESTATE OF JANE H. DUVALL, DECEASED, LARRY CLEVELAND, EXECUTOR, Petitioner, FRANCIS BOWMAN AND GEORGE P. TAYLOR, JR., Intervenors v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Duvall v. Commissioner

Docket No. 45698-86

United States Tax Court

T.C. Memo 1993-319; 1993 Tax Ct. Memo LEXIS 324; 66 T.C.M. (CCH) 164;

July 20, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: Charles F. Whelan.

For intervenors: Douglas P. Romaine. 1

For respondent: Philip Owens.

SWIFT

SWIFT

MEMORANDUM OPINION

SWIFT, Judge: Respondent determined a deficiency of $ 97,437 in the Federal estate tax of…