T.C. Memo. 1996-237
UNITED STATES TAX COURT
ESTATE OF ROBERT WELLFORD LINEWEAVER, DECEASED, NORTH
CAROLINA TRUST COMPANY, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26399-93. Filed May 22, 1996.
Howard L. Williams and Daniel M. Sroka, for petitioner.
Edwina L. Charlemagne, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in the
amount of $48,198.59 in Federal estate tax.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at the time of decedent's
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