T.C. Memo. 1997-390
UNITED STATES TAX COURT
ESTATE OF BIRNIE M. DAVENPORT, DECEASED, PATRICIA L. VESTAL,
PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22900-94, 23011-94. Filed August 25, 1997.
Thomas G. Potts, for petitioner.
Elizabeth Downs and Bruce K. Meneely, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in, and addition to, petitioner's taxes:
Gift Tax Estate Tax Addition to Tax
Year Deficiency Deficiency Sec. 6651
1980 $1,422,154 --- $355,538
1991 --- $25,131 ---
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