T.C. Memo. 1996-30
UNITED STATES TAX COURT
ESTATE OF WILLIE C. LLOYD, DECEASED, IVA NELL HOLMAN, EXECUTRIX,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5223-91. Filed January 29, 1996.
Stewart R. Dudley, J. Birch Bowdre, Samuel H. Frazier,
Elizabeth Ann McMahan, and Paul S. Leonard, for petitioner.
Linda J. Wise, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency in
petitioner's Federal estate tax in the amount of $1,275,416.
After concessions, the sole issue remaining for our decision is
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