T.C. Memo. 1999-46
UNITED STATES TAX COURT
ESTATE OF HARRY FAGAN, JR., DECEASED, FIRST
CITIZENS BANK, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4688-97. Filed February 16, 1999.
Maria M. Lynch, for petitioner.
Edwina L. Charlemagne, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: Respondent determined a deficiency in
the Federal estate tax of the estate of Harry Fagan, Jr., in the
amount of $84,899. The issues for decision are:
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