T.C. Memo. 1998-34
UNITED STATES TAX COURT
ESTATE OF DORIS J. SEVERT, DECEASED, DENISE M. HARPLE, EXECUTOR,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16754-96. Filed January 27, 1998.
Denise M. Harple (an executrix), for petitioner.
Robert D. Kaiser, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1
Respondent determined a deficiency in Doris J. Severt's
(decedent's) Federal income tax for the year 1993 in the amount
1 All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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