T.C. Memo. 1997-242
UNITED STATES TAX COURT
ESTATE OF DOROTHY MORGANSON SCHAUERHAMER, Deceased,
KARL C. DEAN, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25058-95. Filed May 28, 1997.
Owen G. Fiore and John F. Ramsbacher, for petitioner.
G. Michelle Ferreira and Kimberley J. Peterson, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice of deficiency dated August 31,
1995, respondent determined a $947,049 deficiency in petitioner's
estate tax and a $189,410 accuracy-related penalty for
negligence. Unless otherwise indicated, all section references
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