T.C. Memo. 2005-296
UNITED STATES TAX COURT
ESTATE OF WINIFRED HUGHES, DECEASED, DEAN McBRIDE, EXECUTOR AND
TRUSTEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21395-03. Filed December 27, 2005.
David S. Grossman, for petitioner.
Julie L. Payne, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency of
$175,801 in the estate’s estate tax.
Decedent’s husband, George Robert Hughes (Bob Hughes),
founded Bob Hughes Motors, Inc., d.b.a. Advance Leasing (Advance
Leasing). Bob Hughes died in 1996. Winifred Hughes (decedent)
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