T.C. Memo. 2003-309
UNITED STATES TAX COURT
ESTATE OF EUGENE E. STONE, III, DECEASED, C. RIVERS STONE, E.E.
STONE, IV, MARY STONE FRASER & ROSALIE STONE MORRIS, CO-PERSONAL
REPRESENTATIVES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF ALLENE W. STONE, DECEASED, C. RIVERS STONE, INDEPENDENT
EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13647-01, 14195-01. Filed November 7, 2003.
John W. Porter, Stephanie Loomis-Price, and Robert E.
August, for petitioners.
J. Craig Young, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined deficiencies in
Federal estate tax (estate tax) with respect to the Estate of
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