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Estate of W. Clyde Wright - Page 1

Legal Research Home > US Tax Court > 1997 > Estate of W. Clyde Wright - Page 1

                                  T.C. Memo. 1997-53                                   


                               UNITED STATES TAX COURT                                 


                        ESTATE OF W. CLYDE WRIGHT, DECEASED,                           
                       BRIAN R. WRIGHT, EXECUTOR, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 2554-94.                  Filed January 29, 1997.            


               Philip J. Kramer, for petitioner.                                       
               Raymond M. Boulanger, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               SWIFT, Judge:  Respondent determined a deficiency of                    
          $2,275,040 in the Federal estate tax of the Estate of W. Clyde               
          Wright (decedent).                                                           
               Unless otherwise indicated, all section references are to               
          the Internal Revenue Code in effect on April 20, 1990, the date