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MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: Respondent has determined a deficiency in
Federal estate tax of $1,837,266 and an accuracy related penalty
of $367,453. Respondent’s determination of a deficiency relates
primarily to her determination that certain property was the
separate property of decedent John Kenly (decedent) at the time
of his death and was not community property. As a result of
concessions made by respondent, the only issue we must decide is
whether the property in question was separate property or
community property. Unless otherwise noted, all section
references are to the Internal Revenue Code in effect at the time
of decedent's death, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
FINDINGS OF FACT
Some facts have been stipulated and are so found. The
stipulations of fact filed by the parties and accompanying
exhibits are incorporated herein by this reference.
In the petition, petitioner Betty B. Kenly (petitioner)
represents that her address is in Meadview, Arizona.
Decedent died intestate on December 23, 1990. At the time
of his death, decedent was married to petitioner. Decedent and
petitioner had been married for 35 years, and they had resided in
Arizona for all of that time. Decedent was also survived by two
sons, Mark and Rodney Kenly, and by several grandchildren.
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