death, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
The issue for decision is whether the amount of $100,000
paid to decedent's former wife may be deducted as a claim against
the estate under section 2053(a)(3).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits attached thereto are
incorporated herein by this reference.
Robert Wellford Lineweaver (decedent) died testate on
June 14, 1990. The executor of decedent's estate is the North
Carolina Trust Company.1 The principal place of business of the
executor was in Greensboro, North Carolina, at the time it filed
the petition in this case. Decedent was domiciled in North
Carolina on the date of his death.
Decedent and his first wife, now Kathleen Powell Lyon
(Kathleen), were married on August 28, 1965. They had three
children: Kelly, born February 12, 1969; Kathryn, born January
28, 1971; and Allison, born April 13, 1973.
During October of 1980, decedent and Kathleen asked Clifford
Frazier, Jr., an attorney practicing in Greensboro, North
Carolina, to prepare a deed of separation in anticipation of the
termination of their marriage. Mr. Frazier provided legal
1 The North Carolina Trust Company is a coexecutor, and
decedent's brother, Francis B. Lineweaver, is the other
coexecutor of the estate.
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