T.C. Memo. 1997-186
UNITED STATES TAX COURT
ESTATE OF ROSA B. NEFF, DECEASED,
CHRIS HUNT, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1426-95. Filed April 21, 1997.
Vernon D. Hyde, for petitioner.
Elizabeth Downs, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency in
petitioner's Federal estate tax in the amount of $61,381. All
section references are to the Internal Revenue Code in effect as
of the date of decedent's death, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
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