T.C. Memo. 1999-262
UNITED STATES TAX COURT
ESTATE OF VESTA K. ALWARD, DECEASED, WILLIAM R. MCPIKE, EXECUTOR,
Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5830-98. Filed August 4, 1999.
William R. McPike (an executor), for petitioner.
Caroline Tso Chen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in
petitioner's Federal estate tax in the amount of $33,750 and
generation-skipping transfer tax in the amount of $12,320.
All section references are to the Internal Revenue Code in
effect as of the date of decedent's death, and all Rule
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