T.C. Memo. 1996-491 UNITED STATES TAX COURT ESTATE OF CATHERINE E. DOWELL, DECEASED, PATRICIA LOW, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16019-94. Filed October 30, 1996. Joel L. Shoobe, for petitioner. Albert G. Kobylarz and Richard E. Buchbinder, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $127,304 in petitioner's Federal estate tax. Respondent filed an amended answer asserting an additional deficiency of $61,532.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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