T.C. Memo. 1999-406
UNITED STATES TAX COURT
ESTATE OF LUCILLE R. DEVLIN, DECEASED, C. RONALD LAMBERT,
EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8595-98. Filed December 14, 1999.
Clark J. Grant, for petitioner.
Deanna R. Kibler and Albert B. Kerkhove, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a deficiency in
petitioner’s Federal estate tax in the amount of $25,735.95.
After concessions,1 the sole issue for decision is whether
1 Petitioner has agreed to all of the adjustments determined
by respondent in the notice of deficiency except the adjustment
relation to the issue herein decided.
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