Estate of Betty Pace Miller, Deceased, Jerry D. Walker, Independent Executor - Page 1


                                        T.C. Memo. 1998-416                                             

                                     UNITED STATES TAX COURT                                            

                            ESTATE OF BETTY PACE MILLER, DECEASED,                                      
                    JERRY D. WALKER, INDEPENDENT EXECUTOR, Petitioner v.                                
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 11889-97.                       Filed November 18, 1998.                   

                  Valentine C. Cronin and Richard Keys Disney, for petitioner.                          
                  John R. Hunter, for respondent.                                                       

                            MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  COHEN, Chief Judge:  Respondent determined a deficiency of                            
            $408,274 in the Federal estate tax of decedent's estate.  After                             
            concessions, the sole issue for decision is whether, under the                              
            terms of decedent's will and Texas law, the surviving spouse's                              
            portion of the residuary estate is required to bear a                                       
            proportionate share of Federal estate tax, thereby reducing the                             

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