T.C. Memo. 1997-53
UNITED STATES TAX COURT
ESTATE OF W. CLYDE WRIGHT, DECEASED,
BRIAN R. WRIGHT, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2554-94. Filed January 29, 1997.
Philip J. Kramer, for petitioner.
Raymond M. Boulanger, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency of
$2,275,040 in the Federal estate tax of the Estate of W. Clyde
Wright (decedent).
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect on April 20, 1990, the date
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