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.
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