T.C. Memo. 1997-67
UNITED STATES TAX COURT
JEWELL E. GRAY, DONOR, DECEASED and
ESTATE OF JEWELL E. GRAY, DECEASED, JEWELL MAE DETJEN,
PERSONAL REPRESENTATIVE, ET AL.,1 Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18526-93, 18537-93, Filed February 5, 1997.
18538-93.
Daniel C. Johnson and Philip A. Diamond, for petitioner.
James F. Kearney, for respondent.
1The cases of Jewell E. Gray, Donor, Deceased, and Estate of
Jewell E. Gray, Deceased, Jewell Mae Detjen, Personal
Representative, docket No. 18526-93; Jewell E. Gray Revocable
Trust, Roger Coleman and Jewell Detjen, Co-Trustees, and Estate
of Jewell E. Gray, Deceased, First Union National Bank of
Florida, Personal Representative, docket No. 18537-93; and Estate
of Jewell E. Gray, Deceased, First Union National Bank of
Florida, Personal Representative, docket No. 18538-93, were
consolidated for trial, briefing, and opinion.
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