Estate of Earl C. Koester, Deceased, Carol C. Fortney and Roger D. Fortney, Personal Representatives - Page 1
















                                 T.C. Memo. 2002-82                                   


                               UNITED STATES TAX COURT                                


           ESTATE OF EARL C. KOESTER, DECEASED, CAROL C. FORTNEY AND ROGER            
                 D. FORTNEY, PERSONAL REPRESENTATIVES, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 530-00.            Filed March 28, 2002.                    


               Roger D. Fortney, for petitioner.                                      
               George W. Bezold, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a $45,241 deficiency             
          in estate tax for Earl C. Koester’s estate (the estate).  After             
          a timely petition was filed, respondent conceded the $45,241                
          estate tax deficiency.  Following this concession, the estate               
          argues that the $109,270 estate tax liability it originally                 
          reported on its estate tax return was incorrect.  The estate,               






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