T.C. Memo. 2005-65
UNITED STATES TAX COURT
ESTATE OF VIRGINIA A. BIGELOW, DECEASED, FRANKLIN T. BIGELOW,
JR., EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4066-02. Filed March 30, 2005.
Joseph F. Moore, for petitioner.
Donna F. Herbert, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a $217,480.05
deficiency in the Federal estate tax of the Estate of Virginia A.
Bigelow.
Virginia A. Bigelow (decedent) established a trust
(decedent’s trust) and transferred her residence to it in 1991.
The trust exchanged the residence for other real property in
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011