T.C. Memo. 1997-431
UNITED STATES TAX COURT
ESTATE OF MARY D. MAGGOS, DECEASED, CATHERINE M. ADKINS,
SPECIAL ADMINISTRATOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20877-93. Filed September 23, 1997.
Stanley Y. Mukai, Carmen J. SantaMaria, R. John Seibert,
Kimberly R. McCorkle, and William C. McCorriston, for
petitioner.1
Henry E. O'Neill, for respondent.
1The petition was prepared by Messrs. Victor H. Bezman and
Rex A. Guest, who withdrew from the case on Aug. 26, 1994.
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